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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

A) The number of hours approved by the board for that engagement.
B) Whether the engagement involves possible violations of laws and governmental regulations.
C) The proficiency of the internal auditors and the complexity of the engagement.

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

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

3. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Staff skills audit.
B) Post-engagement survey of management of the audited area.
C) Approved engagement work program.

4. In the absence of any action to control or modify the circumstances, the probability of loss arising from circumstances existing in an environment is known as which of the following types of risk?

A) Residual
B) Inherent
C) Control

5. What is the primary purpose of a preliminary survey?

A) To determine why the engagement is being performed.
B) To develop a risk and control matrix for the process under review.
C) To gain an understanding of the process under review.

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