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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following creates an opportunity for an employee to commit fraud?

A) The need for money to pay personal medical bills
B) Unfair compensation practices
C) Lack of adequate internal controls

2. Which of the following statements is true regarding root cause analysis?

A) Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
B) Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.
C) Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.

3. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Approved engagement work program.
B) Post-engagement survey of management of the audited area.
C) Staff skills audit.

4. Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A) Establish an internal audit charter.
B) Approve the internal audit budget.
C) Establish a code of ethics for the internal audit activity.

5. Which of the following would best support the overall risk assessment?

A) Policies and process procedures provided by the manager of the process under review.
B) Detailed organizational charts to understand roles and reporting lines in the area under review.
C) Process narratives and process maps with descriptions of risks and controls.

Solutions: