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

2. Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A) Establish an internal audit charter.
B) Establish a code of ethics for the internal audit activity.
C) Approve the internal audit budget.

3. According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?

A) The auditor refused to use information learned during an audit to diversify his financial portfolio.
B) The auditor declined to lead an audit of a department in which his nephew is the manager.
C) The auditor declined to delegate critical audit lead responsibilities to a new auditor.

4. 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) The objectives and risk management of the process.
C) Management's opinion on the thoroughness of a previous internal audit of the same process.

5. 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) The chief executive officer
C) Management over areas covered by the engagement

Solutions: