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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Haphazard sampling.
B) Judgmental sampling.
C) Attribute sampling.

2. Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?

A) Continuous auditing.
B) Control self-assessment.
C) Automated workpapers.

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

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

4. According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

A) The auditor is prudent in the use and protection of information acquired in the course of her work
B) The auditor does not accept anything that may impair or be presumed to impair her professional judgment
C) The auditor continually improves her proficiency and the effectiveness and quality of her services

5. According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A) Assess each candidate's competency for an upcoming audit
B) Hire the required number of internal auditors to accomplish the audit plan
C) Recruit candidates to fulfill the skills requirement of the internal audit activity

Solutions: