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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is a common computer-assisted audit tool used to analyze data?

A) Word processing software
B) Spreadsheet software
C) Social media

2. 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) Competency
B) Objectivity
C) Integrity

3. Which of the following elements are typically included in an engagement work program?

A) Planning, objectives, and preliminary risk assessments
B) Opinions and final engagement communications
C) Fieldwork, analytical testing, and resources

4. An internal auditor wants to establish the reasonableness of the current period's total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?

A) Similar data for the department from two prior periods.
B) The mean of all actual salary amounts.
C) Budgeted information of another organization in the same industry.

5. Which of the following best describes the purpose of a detailed engagement risk assessment?

A) To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.
B) To ensure that all risks identified during the engagement planning process are addressed during the audit.
C) To prioritize risks to the activity's objectives, according to the likelihood of occurrence.

Solutions: