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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 2: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 3: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 4: Fraud Risks | 15% | - Fraud Awareness
|
IIA Internal Audit Practitioner Sample Questions:
1. Which of the following elements of the Fraud Triangle is directly under the organization's control?
A) Pressure
B) Opportunity
C) Rationalization
2. During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?
A) Criteria
B) Condition
C) Effect
3. Internal and external benchmarking by the internal audit activity are examples of which of the following?
A) Confirmation
B) Analytical procedures
C) Inquiry
4. In the absence of any action to control or modify the circumstances, the probability of loss arising from circumstances existing in an environment is known as which of the following types of risk?
A) Residual
B) Control
C) Inherent
5. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?
A) Staff skills audit.
B) Approved engagement work program.
C) Post-engagement survey of management of the audited area.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: B |
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