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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

A) Lack of background checks.
B) Poor interview skills.
C) Vague job descriptions.

2. 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) Advising on control designs
C) Assisting with the development of policies and procedures

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

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

4. Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?

A) The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.
B) The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.
C) The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.

5. During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

A) When allocating resources.
B) When developing the test approach.
C) When documenting the work program.

Solutions: