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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?

A. Avoid.
B. Reduce.
C. Accept.

Question 2

Which of the following statements best describes quality audit workpapers?

A. They should be electronic and indexed.
B. They should be understandable and complete.
C. They should be relevant and interesting.

Question 3

If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?

A. Attribute sampling
B. Probability-proportional-to-size sampling
C. Difference estimation sampling

Question 4

To be organizationally independent, the chief audit executive should administratively report to which of the following?

A. The audit committee.
B. The chief executive officer.
C. The board of directors.

Question 5

Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A. Ratio analysis
B. Analysis of common size financial statements
C. Trend analysis

Solutions: