IIA IAA-IAP Actual Tests : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?

A. Audit committee members
B. Management over areas covered by the engagement
C. The chief executive officer

Question 2

An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
B. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
C. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.

Question 3

Which of the following best ensures that the internal audit activity is free from undue interference from management?

A. Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.
B. A board audit committee that is composed of competent, independent members.
C. An audit charter that defines the chief audit executive's functional reporting relationship with the board.

Question 4

According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

A. The auditor continually improves her proficiency and the effectiveness and quality of her services
B. The auditor does not accept anything that may impair or be presumed to impair her professional judgment
C. The auditor is prudent in the use and protection of information acquired in the course of her work

Question 5

According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

A. The proficiency of the internal auditors and the complexity of the engagement.
B. The number of hours approved by the board for that engagement.
C. Whether the engagement involves possible violations of laws and governmental regulations.

Solutions: