Exam Name: Internal Audit Practitioner
Certification Provider: IIA
Corresponding Certification: IIA Certification
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IIA IAA-IAP Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Topic 2: Governance, Risk, and Control | - Risk management concepts - Internal control frameworks - Governance principles |
| Topic 3: Audit Tools and Techniques | - Sampling methods - Data analysis techniques |
| Topic 4: Internal Audit Process | - Follow-up and monitoring - Audit planning and scoping - Reporting and communication - Fieldwork and evidence collection |
IIA Internal Audit Practitioner Sample Questions:
An internal auditor was assigned to a payroll process audit engagement. At which stage ofengagement planning would the auditor conduct a risk assessment?
- A. After allocating resources.
- B. After documenting the process.
- C. After determining audit engagement objectives.
Correct Answer: B 🗳️
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Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?
- A. Develop a risk-based internal audit plan
- B. Obtain approval of the internal audit activity's purpose, authority, and responsibility
- C. Provide training and mentoring opportunities
Correct Answer: C 🗳️
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Which of the following is an element of a well-formed audit recommendation?
- A. Measures to prevent recurrence of the condition.
- B. Factual evidence identified during the engagement.
- C. Factors that allowed the condition to exist.
Correct Answer: A 🗳️
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Which of the following best describes the difference between inherent risk and residual risk?
- A. Inherent risk is the level of risk before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.
- B. Inherent risk is the level of risk the organization is willing to accept, residual risk is the level of risk deemed unacceptable by the organization.
- C. Inherent risk is the level of risk in the absence of any targeted actions or controls to alter its severity, residual risk is the risk remaining after implementing corrective actions.
Correct Answer: C 🗳️
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The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?
- A. An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
- B. An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
- C. An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
Correct Answer: C 🗳️
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