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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?

A) Risk appetite.
B) Risk perception.
C) Risk capacity.

2. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The Standards require that the internal auditor document exit meetings
B) The results of the discussion form part of the internal auditor's performance review
C) The information may be needed if a disagreement about the content arises

3. 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 before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.
C) 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.

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) Competency
B) Objectivity
C) Integrity

5. Which of the following is an important consideration when providing quality audit communications?

A) Provide a fair and balanced assessment.
B) Demonstrate knowledge by using technical language.
C) Include as much detail as possible.

Solutions: