IIA Internal Audit Practitioner : IAA-IAP

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A) Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year
B) An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
C) The chief audit executive's observations of the organization's finance committee

2. Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?

A) Process map.
B) Risk and control matrix.
C) Detailed flowchart.

3. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) A lack of specialist IT skills needed to use the tools.
B) Difficulty getting the requisite IT personnel to conduct the tests.
C) Difficulty obtaining access privileges to relevant and reliable data.

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

A) 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.
B) 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.
C) 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.

5. According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?

A) The auditor declined to delegate critical audit lead responsibilities to a new auditor.
B) The auditor refused to use information learned during an audit to diversify his financial portfolio.
C) The auditor declined to lead an audit of a department in which his nephew is the manager.

Solutions: