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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. 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

2. Which of the following would best support the overall risk assessment?

A) Policies and process procedures provided by the manager of the process under review.
B) Detailed organizational charts to understand roles and reporting lines in the area under review.
C) Process narratives and process maps with descriptions of risks and controls.

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

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

4. During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization' s total budget. Which of the following best supports the auditor'srecommendation to reduce the level of reviews?

A) The duplication of effort in the review process is unnecessary.
B) The inherent risk of travel expense fraud is low.
C) The cost of the control outweighs the benefit.

5. Which of the following is an important consideration when providing quality audit communications?

A) Demonstrate knowledge by using technical language.
B) Provide a fair and balanced assessment.
C) Include as much detail as possible.

Solutions: