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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The Standards require that the internal auditor document exit meetings
B) The results of the discussion form part of the internal auditor's performance review
C) The information may be needed if a disagreement about the content arises

2. What is the primary objective for testing controls?

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

3. Which of the following is an advantage of communicating audit observations as they are identified?

A) The auditor may receive additional pertinent documentation or other relevant information
B) The auditor may be able to plan more efficiently next year's audit
C) The auditor may not need to communicate the final results of the audit to the board

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. The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A) An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
B) An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
C) An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.

Solutions: