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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

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

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

2. Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?

A) Directive
B) Preventive
C) Detective

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

A) Opportunity
B) Rationalization
C) Pressure

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

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

5. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Approved engagement work program.
B) Post-engagement survey of management of the audited area.
C) Staff skills audit.

Solutions: