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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. What are the typical elements of a risk and control matrix used in the engagement planning process?

A) Experience level of key management personnel, susceptibility of the process to fraud, and process automation.
B) Inherent process risks, as defined in a globally accepted risk and control framework.
C) Business objectives, risks to the objectives, and impact and likelihood of the risk occurring.

2. Which of the following would provide the most reliable information on a process under review?

A) Testimonial evidence, such as survey responses, on the process under review
B) Documentation of a walkthrough conducted on the process under review
C) Benchmarking information on the process under review compared to similar industries or organizational units

3. Which of the following would be a common benefit of using generalized audit software?

A) It eliminates the need to obtain access privileges to relevant and reliable data.
B) It enables internal auditors to analyze very large quantities of data.
C) It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.

4. Which of the following statements is true regarding engagement status meetings?

A) They mainly involve one-way communication from the internal auditor to management of the area under review.
B) They are expected to enhance the relationships between the internal audit activity and management of the area under review.
C) They should involve the chief audit executive and senior management.

5. What is the primary objective for testing controls?

A) To understand whether a control is in place.
B) To identify major patterns of errors or irregularities that might exist in final account balances.
C) To determine whether controls are operating effectively.

Solutions: