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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) Attribute sampling.
C) Judgmental sampling.

2. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

A) Lack of background checks.
B) Vague job descriptions.
C) Poor interview skills.

3. A senior internal auditor is using a risk and control matrix to facilitate an internal control assessment of the fixed asset accounting process. Which of the following activities would aid the auditor in determining inputs for the risk and control matrix?

A) Reviewing the results of control effectiveness testing of the fixed asset capitalization subprocess.
B) Management's cost-benefit analysis of internal control alternatives considered in the design of the fixed asset accounting process.
C) Interviews with fixed asset management, control process walkthroughs, and internal control questionnaires.

4. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) Difficulty obtaining access privileges to relevant and reliable data.
B) A lack of specialist IT skills needed to use the tools.
C) Difficulty getting the requisite IT personnel to conduct the tests.

5. Which of the following is most likely to be considered an internal audit assurance service?

A) Process design engagement.
B) Compliance engagement.
C) Facilitation engagement.

Solutions: