IIA IAA-IAP : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following creates an opportunity for an employee to commit fraud?

A) The need for money to pay personal medical bills
B) Lack of adequate internal controls
C) Unfair compensation practices

2. In a standard process mapping document, a diamond shape typically represents which of the following?

A) Process or operation.
B) Decision.
C) Flow line.

3. To be organizationally independent, the chief audit executive should administratively report to which of the following?

A) The audit committee.
B) The board of directors.
C) The chief executive officer.

4. What are the typical elements of a risk and control matrix used in the engagement planning process?

A) Experience level of key management personnel, susceptibility of the process to fraud, and process automation.
B) Business objectives, risks to the objectives, and impact and likelihood of the risk occurring.
C) Inherent process risks, as defined in a globally accepted risk and control framework.

5. Which of the following statements is true regarding root cause analysis?

A) Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
B) Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.
C) Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.

Solutions: