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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?

A. Trend analysis.
B. External benchmarking.
C. Ratio analysis.

Question 2

During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?

A. Integrity and Confidentiality.
B. Integrity and Objectivity.
C. Objectivity and Confidentiality.

Question 3

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

A. To ensure that all risks identified during the engagement planning process are addressed during the audit.
B. To prioritize risks to the activity's objectives, according to the likelihood of occurrence.
C. 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.

Question 4

According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A. Hire the required number of internal auditors to accomplish the audit plan
B. Recruit candidates to fulfill the skills requirement of the internal audit activity
C. Assess each candidate's competency for an upcoming audit

Question 5

Which of the following internal auditor attributes benefits the most from continuous professional development?

A. Objectivity.
B. Integrity.
C. Competency.

Solutions: