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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. What is the primary objective for testing controls?

A) To determine whether controls are operating effectively.
B) To identify major patterns of errors or irregularities that might exist in final account balances.
C) To understand whether a control is in place.

2. A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A) The officer never speaks about the operations.
B) The officer appears to be living beyond his means.
C) The officer has no professional qualifications.

3. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Provide training and mentoring opportunities
B) Develop a risk-based internal audit plan
C) Obtain approval of the internal audit activity's purpose, authority, and responsibility

4. 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) Business process improvement
B) Operational
C) Due diligence

5. A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

A) Location of all global operations that acquire goods through the organization's global purchasing department
B) Current governance laws and regulations in the countries in which the organization operates
C) A list of all items acquired through the organization's global purchasing department in the past year

Solutions: