IIA IAA-IAP : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?

A. Condition
B. Criteria
C. Effect

Question 2

Which of the following best describes the purpose of a detailed engagement risk assessment?

A. To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.
B. To ensure that all risks identified during the engagement planning process are addressed during the audit.
C. To prioritize risks to the activity's objectives, according to the likelihood of occurrence.

Question 3

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.

Question 4

When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

A. Determine travel and related costs for the engagement
B. Determine the sufficiency of internal audit staff
C. Identify required technology and audit tools

Question 5

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

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

Solutions: