IIA Internal Audit Practitioner - IAA-IAP certification

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. To be organizationally independent, the chief audit executive should administratively report to which of the following?

A) The chief executive officer.
B) The audit committee.
C) The board of directors.

2. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) The mission, vision, and strategic objectives of the organization.
B) Management's opinion on the thoroughness of a previous internal audit of the same process.
C) The objectives and risk management of the process.

3. An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. Which of the following controls is most appropriate to address this type of issue?

A) The supervisor should observe the input of invoices into the payment system.
B) The supervisor should verify that the amount paid agrees with the contracted amount.
C) The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.

4. Which of the following describes an internal auditor's use of external benchmarking?

A) The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
B) The auditor calculates the net profit margin for a business segment to analyze the profitability.
C) The auditor compares return on equity for a beverage company against its competitor to analyze profitability.

5. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Obtain approval of the internal audit activity's purpose, authority, and responsibility
B) Develop a risk-based internal audit plan
C) Provide training and mentoring opportunities

Solutions: