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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

A) Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
B) The internal audit activity's annual audit plan and discussions that led to its development
C) Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management

2. Which of the following internal auditor attributes benefits the most from continuous professional development?

A) Objectivity.
B) Integrity.
C) Competency.

3. An internal auditor wants to establish the reasonableness of the current period's total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?

A) Budgeted information of another organization in the same industry.
B) Similar data for the department from two prior periods.
C) The mean of all actual salary amounts.

4. Which of the following is most likely to be considered an internal audit assurance service?

A) Compliance engagement.
B) Process design engagement.
C) Facilitation engagement.

5. An internal auditor was gathering information regarding the receiving process and decided that a narrative memorandum was the best way to document the process. Which of the following explanations best supports the auditor's decision?

A) The audit engagement is not considering efficiency
B) The process is simple and does not need a visual depiction
C) The department has comprehensive manuals

Solutions: