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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following elements of the Fraud Triangle is directly under the organization's control?

A) Opportunity
B) Rationalization
C) Pressure

2. Which of the following best describes the difference between inherent risk and residual risk?

A) 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.
B) 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.
C) 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.

3. Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

A) Sufficient knowledge to evaluate the risk of fraud.
B) Specialized skills for developing and implementing controls to prevent fraud.
C) Expertise in detecting and investigating fraud.

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

5. When is it appropriate for the internal auditor to determine the engagement's scope and objectives?

A) During the performance of the engagement
B) During the planning of the engagement
C) In the final engagement report

Solutions: