IIA IAA-IAP : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Objectivity
B) Competency
C) Integrity

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

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

3. Which of the following elements of the Fraud Triangle is directly under the organization's control?

A) Pressure
B) Opportunity
C) Rationalization

4. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The Standards require that the internal auditor document exit meetings
B) The results of the discussion form part of the internal auditor's performance review
C) The information may be needed if a disagreement about the content arises

5. Which of the following would be the best indicator that the organization's risk management processes are operating effectively?

A) The organization implemented formal operational risk management processes.
B) Management established policies and procedures that state risk will be considered.
C) Management openly discusses both risks and opportunities facing the organization.

Solutions: