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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is most likely to be considered an internal audit assurance service?

A) Process design engagement.
B) Compliance engagement.
C) Facilitation engagement.

2. Which of the following internal auditor attributes benefits the most from continuous professional development?

A) Objectivity.
B) Competency.
C) Integrity.

3. Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A) Establish an internal audit charter.
B) Approve the internal audit budget.
C) Establish a code of ethics for the internal audit activity.

4. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Obtain approval of the internal audit activity's purpose, authority, and responsibility
B) Provide training and mentoring opportunities
C) Develop a risk-based internal audit plan

5. Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

A) Sufficient knowledge to evaluate the risk of fraud.
B) Expertise in detecting and investigating fraud.
C) Specialized skills for developing and implementing controls to prevent fraud.

Solutions: