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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A) Recruit candidates to fulfill the skills requirement of the internal audit activity
B) Hire the required number of internal auditors to accomplish the audit plan
C) Assess each candidate's competency for an upcoming audit

2. 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) Inherent
B) Residual
C) Control

3. Which of the following situations is most likely to require a compliance engagement from the internal audit activity?

A) An organization must restate its financial statements due to an error in fixed asset valuation.
B) An organization is subject to newly imposed industry health and safety regulations.
C) An organization is preparing to launch an enhanced service for its online customer information system.

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

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

5. Which of the following is an element of a well-formed audit recommendation?

A) Measures to prevent recurrence of the condition.
B) Factual evidence identified during the engagement.
C) Factors that allowed the condition to exist.

Solutions: