IIA Internal Audit Practitioner : IAA-IAP Exam Questions

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. An internal auditor was assigned to a payroll process audit engagement. At which stage ofengagement planning would the auditor conduct a risk assessment?

A) After determining audit engagement objectives.
B) After documenting the process.
C) After allocating resources.

2. Which of the following conditions would threaten an internal auditor's objectivity?

A) Providing assurance services over the activity where the internal auditor was employed 10 months prior.
B) Providing consulting services over the activity where the internal auditor was employed two years prior.
C) Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.

3. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

A) Vague job descriptions.
B) Lack of background checks.
C) Poor interview skills.

4. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Competency
B) Objectivity
C) Integrity

5. Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A) To evaluate the adequacy of management's risk management process in the area being audited.
B) To determine what would prevent the achievement of objectives in the area being audited.
C) To determine whether established controls are operating effectively to mitigate critical risks.

Solutions: