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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Attribute sampling.
B) Judgmental sampling.
C) Haphazard sampling.

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

A) Analytical procedures
B) Inquiry
C) Confirmation

3. According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

A) The auditor is prudent in the use and protection of information acquired in the course of her work
B) The auditor continually improves her proficiency and the effectiveness and quality of her services
C) The auditor does not accept anything that may impair or be presumed to impair her professional judgment

4. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) The objectives and risk management of the process.
B) Management's opinion on the thoroughness of a previous internal audit of the same process.
C) The mission, vision, and strategic objectives of the organization.

5. Information collected and documented in audit workpapers should be sufficient to:

A) Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.
B) Support engagement observations and be consistent with engagement objectives.
C) Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.

Solutions: