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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. 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.

2. Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A) Internal auditors should assist in designing strong controls.
B) Internal auditors should evaluate the effectiveness and efficiency of internal controls.
C) Internal auditors should monitor how internal controls are functioning.

3. An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?

A) Recommendations aimed at reducing risk exposure.
B) Confirmation that controls are operating efficiently.
C) Reports that state identified deficiencies were remedied during the audit.

4. During an accounts payable audit engagement, the internal auditor found that vendor invoices are always paid
30 days after the invoice date, regardless of the vendor's payment terms. The auditor also discovered that accounts payable employees are not comparing vendor invoices received to previous vendor invoices prior to payment. Based on the auditor's observations, what are the potential risks?

A) Poor cash management due to potentially paying fraudulent invoices
B) Poor cash management due to potentially paying the wrong vendors
C) Poor cash management due to potentially lost payment discounts

5. What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A) To ensure that audit procedures are designed to address the risks relevant to the area being audited.
B) To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
C) To ensure that all auditors have a common understanding of the area being audited.

Solutions: