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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?

A) Operational
B) Due diligence
C) Business process improvement

2. Which of the following is a purpose of an embedded audit module?

A) It identifies program code that may have been inserted for unauthorized purposes.
B) It verifies the correctness of account balances on a master file.
C) It enables continuous monitoring of transaction processing.

3. Which of the following is an element of a well-formed audit recommendation?

A) Factors that allowed the condition to exist.
B) Measures to prevent recurrence of the condition.
C) Factual evidence identified during the engagement.

4. Which of the following conditions would threaten an internal auditor's objectivity?

A) Providing consulting services over the activity where the internal auditor was employed two years prior.
B) Providing assurance services over the activity where the internal auditor was employed 10 months prior.
C) Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.

5. During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

A) The internal audit activity's annual audit plan and discussions that led to its development
B) Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
C) Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans

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