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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following conditions would threaten an internal auditor's objectivity?

A) Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.
B) Providing assurance services over the activity where the internal auditor was employed 10 months prior.
C) Providing consulting services over the activity where the internal auditor was employed two years prior.

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

A) Analytical procedures
B) Confirmation
C) Inquiry

3. A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?

A) Ratio analysis.
B) External benchmarking.
C) Trend analysis.

4. During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

A) When allocating resources.
B) When developing the test approach.
C) When documenting the work program.

5. 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

Solutions: