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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) Social media
C) Spreadsheet software

2. A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A) The officer has no professional qualifications.
B) The officer never speaks about the operations.
C) The officer appears to be living beyond his means.

3. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A) Coordinating risk management activities.
B) Championing the establishment of organization-wide risk management.
C) Setting the organization's risk appetite.

4. 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) Sufficient knowledge to evaluate the risk of fraud.
C) Expertise in detecting and investigating fraud.

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

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

Solutions: