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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. According to IIA guidance, which of the following are commonly standardized workpaper elements?

A) Workpapers should be completed in an electronic format only
B) Workpapers should include a uniform cross-referencing system
C) Workpapers should be supported by inclusion of original documentation

2. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A) Setting the organization's risk appetite.
B) Championing the establishment of organization-wide risk management.
C) Coordinating risk management activities.

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

4. Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A) Trend analysis
B) Analysis of common size financial statements
C) Ratio analysis

5. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Staff skills audit.
B) Post-engagement survey of management of the audited area.
C) Approved engagement work program.

Solutions: