Internal Audit Practitioner IAA-IAP exam torrent materials

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following statements best describes quality audit workpapers?

A) They should be understandable and complete.
B) They should be electronic and indexed.
C) They should be relevant and interesting.

2. Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A) To determine what would prevent the achievement of objectives in the area being audited.
B) To determine whether established controls are operating effectively to mitigate critical risks.
C) To evaluate the adequacy of management's risk management process in the area being audited.

3. 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

4. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Objectivity
B) Integrity
C) Competency

5. Which of the following would be the best indicator that the organization's risk management processes are operating effectively?

A) The organization implemented formal operational risk management processes.
B) Management established policies and procedures that state risk will be considered.
C) Management openly discusses both risks and opportunities facing the organization.

Solutions: