IIA IAA-IAP Exam Questions : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

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 capacity.
C) Risk perception.

2. Which of the following describes an internal auditor's use of external benchmarking?

A) The auditor compares return on equity for a beverage company against its competitor to analyze profitability.
B) The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
C) The auditor calculates the net profit margin for a business segment to analyze the profitability.

3. What is the primary purpose of a preliminary survey?

A) To determine why the engagement is being performed.
B) To develop a risk and control matrix for the process under review.
C) To gain an understanding of the process under review.

4. A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

A) Current governance laws and regulations in the countries in which the organization operates
B) A list of all items acquired through the organization's global purchasing department in the past year
C) Location of all global operations that acquire goods through the organization's global purchasing department

5. As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

A) It assists the CAE with assessing the results of the internal audit team's development efforts.
B) It helps the internal audit activity attain an appropriate organizational status to maintain independence.
C) It helps the internal auditors maintain a required level of proficiency.

Solutions: