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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A) The chief audit executive's observations of the organization's finance committee
B) An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
C) Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

2. According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?

A) The auditor refused to use information learned during an audit to diversify his financial portfolio.
B) The auditor declined to delegate critical audit lead responsibilities to a new auditor.
C) The auditor declined to lead an audit of a department in which his nephew is the manager.

3. An internal auditor was gathering information regarding the receiving process and decided that a narrative memorandum was the best way to document the process. Which of the following explanations best supports the auditor's decision?

A) The department has comprehensive manuals
B) The process is simple and does not need a visual depiction
C) The audit engagement is not considering efficiency

4. Which of the following would be the best indicator that the organization's risk management processes are operating effectively?

A) Management openly discusses both risks and opportunities facing the organization.
B) The organization implemented formal operational risk management processes.
C) Management established policies and procedures that state risk will be considered.

5. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) Management's opinion on the thoroughness of a previous internal audit of the same process.
B) The objectives and risk management of the process.
C) The mission, vision, and strategic objectives of the organization.

Solutions: