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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics and Professionalism | 20% | - Professional Conduct
|
| Fraud Risks | 15% | - Fraud Awareness
|
| Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
IIA Internal Audit Practitioner Sample Questions:
Question 1
Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?
A. Risk appetite.
B. Risk perception.
C. Risk capacity.
Question 2
Which of the following is an advantage of communicating audit observations as they are identified?
A. The auditor may receive additional pertinent documentation or other relevant information
B. The auditor may be able to plan more efficiently next year's audit
C. The auditor may not need to communicate the final results of the audit to the board
Question 3
An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?
A. Recommendations aimed at reducing risk exposure.
B. Reports that state identified deficiencies were remedied during the audit.
C. Confirmation that controls are operating efficiently.
Question 4
Internal and external benchmarking by the internal audit activity are examples of which of the following?
A. Inquiry
B. Analytical procedures
C. Confirmation
Question 5
A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?
A. Ratio analysis.
B. Trend analysis.
C. External benchmarking.
Solutions:
| Question 1 Answer: A | Question 2 Answer: A | Question 3 Answer: A | Question 4 Answer: B | Question 5 Answer: B |
