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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

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

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

2. Which of the following best describes a compliance audit engagement?

A) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
B) The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
C) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.

3. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Integrity
B) Objectivity
C) Competency

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

A) Inquiry
B) Analytical procedures
C) Confirmation

5. Which of the following creates an opportunity for an employee to commit fraud?

A) The need for money to pay personal medical bills
B) Unfair compensation practices
C) Lack of adequate internal controls

Solutions: