IIA IAA-IAP : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?

A. Reduce.
B. Accept.
C. Avoid.

Question 2

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

Question 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.

Question 4

Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?

A. Preventive
B. Directive
C. Detective

Question 5

Which of the following best describes a compliance audit engagement?

A. The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
B. The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
C. The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.

Solutions: