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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) Analysis of common size financial statements
C) Trend analysis

2. Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A) To determine what would prevent the achievement of objectives in the area being audited.
B) To evaluate the adequacy of management's risk management process in the area being audited.
C) To determine whether established controls are operating effectively to mitigate critical risks.

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

A) Analytical procedures
B) Confirmation
C) Inquiry

4. What is the primary objective for testing controls?

A) To understand whether a control is in place.
B) To identify major patterns of errors or irregularities that might exist in final account balances.
C) To determine whether controls are operating effectively.

5. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A) Setting the organization's risk appetite.
B) Championing the establishment of organization-wide risk management.
C) Coordinating risk management activities.

Solutions: