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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is an example of a detective control?

A) Segregation of duties.
B) Reconciliations.
C) Required authorizations.

2. Which of the following best describes the difference between inherent risk and residual risk?

A) Inherent risk is the level of risk the organization is willing to accept, residual risk is the level of risk deemed unacceptable by the organization.
B) Inherent risk is the level of risk before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.
C) Inherent risk is the level of risk in the absence of any targeted actions or controls to alter its severity, residual risk is the risk remaining after implementing corrective actions.

3. When is it appropriate for the internal auditor to determine the engagement's scope and objectives?

A) During the planning of the engagement
B) During the performance of the engagement
C) In the final engagement report

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

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

5. During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

A) Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
B) Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
C) The internal audit activity's annual audit plan and discussions that led to its development

Solutions: