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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. 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) Integrity
C) Objectivity

2. Which of the following elements of the Fraud Triangle is directly under the organization's control?

A) Rationalization
B) Opportunity
C) Pressure

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

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

4. Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?

A) The CAE has direct access to records, personnel, and physical properties throughout the organization.
B) The CAE regularly attends and participates in critical executive management meetings for the organization.
C) The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.

5. Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

A) Specialized skills for developing and implementing controls to prevent fraud.
B) Expertise in detecting and investigating fraud.
C) Sufficient knowledge to evaluate the risk of fraud.

Solutions: