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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following would be a common benefit of using generalized audit software?

A) It enables internal auditors to analyze very large quantities of data.
B) It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.
C) It eliminates the need to obtain access privileges to relevant and reliable data.

2. An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. Which of the following controls is most appropriate to address this type of issue?

A) The supervisor should observe the input of invoices into the payment system.
B) The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.
C) The supervisor should verify that the amount paid agrees with the contracted amount.

3. Which of the following situations is most likely to require a compliance engagement from the internal audit activity?

A) An organization is preparing to launch an enhanced service for its online customer information system.
B) An organization must restate its financial statements due to an error in fixed asset valuation.
C) An organization is subject to newly imposed industry health and safety regulations.

4. An internal auditor wants to establish the reasonableness of the current period's total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?

A) The mean of all actual salary amounts.
B) Budgeted information of another organization in the same industry.
C) Similar data for the department from two prior periods.

5. Which of the following would best support the overall risk assessment?

A) Detailed organizational charts to understand roles and reporting lines in the area under review.
B) Policies and process procedures provided by the manager of the process under review.
C) Process narratives and process maps with descriptions of risks and controls.

Solutions: