Prepare with IIA IAA-IAP exam torrent, pass for sure
Updated: Jul 07, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA Internal Audit Practitioner Sample Questions:
1. Which of the following would be a common benefit of using generalized audit software?
A) It eliminates the need to obtain access privileges to relevant and reliable data.
B) It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.
C) It enables internal auditors to analyze very large quantities of data.
2. Which of the following is considered an organization-level control, as opposed to process-level or transaction- level?
A) Personnel policies requiring the employment of competent personnel, based on training and experience, to manage complex functions such as accounting and financial reporting.
B) Supervision of finance employees, including day-to-day oversight and periodic performance evaluations.
C) Segregated budgeting responsibilities of finance employees, including review and approval of financial reports.
3. 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.
4. Which of the following is an example of a detective control?
A) Required authorizations.
B) Reconciliations.
C) Segregation of duties.
5. 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.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: C |
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