IIA Internal Audit Practitioner : IAA-IAP

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. 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 determining audit engagement objectives.
B) After documenting the process.
C) After allocating resources.

2. An internal auditor was gathering information regarding the receiving process and decided that a narrative memorandum was the best way to document the process. Which of the following explanations best supports the auditor's decision?

A) The audit engagement is not considering efficiency
B) The process is simple and does not need a visual depiction
C) The department has comprehensive manuals

3. What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A) To ensure that audit procedures are designed to address the risks relevant to the area being audited.
B) To ensure that all auditors have a common understanding of the area being audited.
C) To ensure that the work performed by other internal or external assurance providers is considered during audit planning.

4. 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.

5. Which of the following best describes the purpose of a detailed engagement risk assessment?

A) To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.
B) To ensure that all risks identified during the engagement planning process are addressed during the audit.
C) To prioritize risks to the activity's objectives, according to the likelihood of occurrence.

Solutions: