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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) Social media
B) Spreadsheet software
C) Word processing software

2. 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) Recruit candidates to fulfill the skills requirement of the internal audit activity
C) Hire the required number of internal auditors to accomplish the audit plan

3. Which of the following elements are typically included in an engagement work program?

A) Fieldwork, analytical testing, and resources
B) Planning, objectives, and preliminary risk assessments
C) Opinions and final engagement communications

4. Which of the following is the best audit procedure to determine whether all of a bank's loans are backed by sufficient collateral, properly aged as to current payments, and properly categorized as current or noncurrent?

A) Select a discovery sample of all loan applications to determine whether each application contains a statement of collateral.
B) Select a block sample of all loans in excess of a specified dollar limit and determine whether they are current and properly categorized. For each loan approved, verify aging and categorization.
C) Use generalized audit software to read the total loan file, age the file by last payment due, and select a statistical sample stratified by the current and aged population. Examine each loan selected for proper collateralization and aging.

5. Which of the following would be considered out of scope for a purchasing process audit engagement?

A) Control of goods
B) Matching goods received to requisitions
C) Authorization of requisitions

Solutions: