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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. According to IIA guidance, which of the following are commonly standardized workpaper elements?

A) Workpapers should be completed in an electronic format only
B) Workpapers should be supported by inclusion of original documentation
C) Workpapers should include a uniform cross-referencing system

2. Which of the following interview techniques would be most effective in a fraud investigation?

A) The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
B) The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.
C) The interviewer should ensure that only the interviewer and the suspect are present for the interview.

3. Which of the following is a purpose of an embedded audit module?

A) It identifies program code that may have been inserted for unauthorized purposes.
B) It verifies the correctness of account balances on a master file.
C) It enables continuous monitoring of transaction processing.

4. Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A) Trend analysis
B) Analysis of common size financial statements
C) Ratio analysis

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

Solutions: