IIA Internal Audit Practitioner : IAA-IAP

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

A. Sufficient knowledge to evaluate the risk of fraud.
B. Expertise in detecting and investigating fraud.
C. Specialized skills for developing and implementing controls to prevent fraud.

Question 2

Which of the following best describes a compliance audit engagement?

A. The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
B. The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
C. The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.

Question 3

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 4

Which of the following statements best describes quality audit workpapers?

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

Question 5

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

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

Solutions: