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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

To be organizationally independent, the chief audit executive should administratively report to which of the following?

A. The chief executive officer.
B. The board of directors.
C. The audit committee.

Question 2

Which of the following describes an internal auditor's use of external benchmarking?

A. The auditor compares return on equity for a beverage company against its competitor to analyze profitability.
B. The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
C. The auditor calculates the net profit margin for a business segment to analyze the profitability.

Question 3

What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A. To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
B. To ensure that all auditors have a common understanding of the area being audited.
C. To ensure that audit procedures are designed to address the risks relevant to the area being audited.

Question 4

Which of the following interview techniques would be most effective in a fraud investigation?

A. The interviewer should ensure that only the interviewer and the suspect are present for the interview.
B. The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
C. The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.

Question 5

Which of the following is a common computer-assisted audit tool used to analyze data?

A. Word processing software
B. Social media
C. Spreadsheet software

Solutions: