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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

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

2. During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?

A) System controls to identify identical invoice numbers and dates from the same vendor prior to payment.
B) Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.
C) System controls to identify identical invoice amounts from the same vendor that prohibit payment after the initial invoice.

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

4. 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.

5. Which of the following best describes the difference between inherent risk and residual risk?

A) Inherent risk is the level of risk in the absence of any targeted actions or controls to alter its severity, residual risk is the risk remaining after implementing corrective actions.
B) Inherent risk is the level of risk the organization is willing to accept, residual risk is the level of risk deemed unacceptable by the organization.
C) Inherent risk is the level of risk before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.

Solutions: