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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A) Ratio analysis
B) Trend analysis
C) Analysis of common size financial statements

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

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

3. Which of the following is an example of a detective control?

A) Segregation of duties.
B) Required authorizations.
C) Reconciliations.

4. Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

A) Facilitating organizational control self-assessments
B) Assisting with the development of policies and procedures
C) Advising on control designs

5. Which of the following statements is true with regard to the adequacy of a control design?

A) Even if a control is effective, it may not achieve the control objective due to an inadequate design.
B) Regardless of the adequacy of control design, it is important to evaluate the operating effectiveness of all key controls to justify the integrity of the internal audit process.
C) Control designs are considered adequate as long as secondary controls will effectively mitigatethe risk.

Solutions: