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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 2: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 3: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 4: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
IIA Internal Audit Practitioner Sample Questions:
A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?
- A. Location of all global operations that acquire goods through the organization's global purchasing department
- B. Current governance laws and regulations in the countries in which the organization operates
- C. A list of all items acquired through the organization's global purchasing department in the past year
Correct Answer: B 🗳️
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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. External benchmarking.
- B. Ratio analysis.
- C. Trend analysis.
Correct Answer: C 🗳️
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To be organizationally independent, the chief audit executive should administratively report to which of the following?
- A. The audit committee.
- B. The chief executive officer.
- C. The board of directors.
Correct Answer: B 🗳️
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Which of the following is an element of a well-formed audit recommendation?
- A. Factual evidence identified during the engagement.
- B. Factors that allowed the condition to exist.
- C. Measures to prevent recurrence of the condition.
Correct Answer: C 🗳️
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An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?
- A. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
- B. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
- C. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
Correct Answer: C 🗳️
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