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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A) Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year
B) An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
C) The chief audit executive's observations of the organization's finance committee

2. Which of the following is most likely to be considered an internal audit assurance service?

A) Facilitation engagement.
B) Compliance engagement.
C) Process design engagement.

3. Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?

A) The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.
B) The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.
C) The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.

4. Which of the following is an advantage of communicating audit observations as they are identified?

A) The auditor may not need to communicate the final results of the audit to the board
B) The auditor may receive additional pertinent documentation or other relevant information
C) The auditor may be able to plan more efficiently next year's audit

5. Which of the following is an example of criteria in an engagement communication?

A) The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
B) As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.
C) Annual business conduct training was not performed over the past two years due to inadequate operating budgets.

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