IIA Internal Audit Practitioner : IAA-IAP

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Internal and external benchmarking by the internal audit activity are examples of which of the following?

A) Analytical procedures
B) Confirmation
C) Inquiry

2. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Haphazard sampling.
B) Judgmental sampling.
C) Attribute sampling.

3. According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

A) The auditor does not accept anything that may impair or be presumed to impair her professional judgment
B) The auditor continually improves her proficiency and the effectiveness and quality of her services
C) The auditor is prudent in the use and protection of information acquired in the course of her work

4. Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

A) Assisting with the development of policies and procedures
B) Facilitating organizational control self-assessments
C) Advising on control designs

5. Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A) To evaluate the adequacy of management's risk management process in the area being audited.
B) To determine whether established controls are operating effectively to mitigate critical risks.
C) To determine what would prevent the achievement of objectives in the area being audited.

Solutions: