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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

According to IIA guidance, which of the following are commonly standardized workpaper elements?

A. Workpapers should be supported by inclusion of original documentation
B. Workpapers should be completed in an electronic format only
C. Workpapers should include a uniform cross-referencing system

Question 2

Which of the following creates an opportunity for an employee to commit fraud?

A. Unfair compensation practices
B. The need for money to pay personal medical bills
C. Lack of adequate internal controls

Question 3

Internal and external benchmarking by the internal audit activity are examples of which of the following?

A. Analytical procedures
B. Confirmation
C. Inquiry

Question 4

In a standard process mapping document, a diamond shape typically represents which of the following?

A. Decision.
B. Flow line.
C. Process or operation.

Question 5

Which of the following is a purpose of an embedded audit module?

A. It identifies program code that may have been inserted for unauthorized purposes.
B. It enables continuous monitoring of transaction processing.
C. It verifies the correctness of account balances on a master file.

Solutions: