IIA IAA-IAP Valid Dump : Internal Audit Practitioner

IAA-IAP real exams

Exam Code: IAA-IAP

Exam Name: Internal Audit Practitioner

Updated: Feb 26, 2025

Q & A: 100 Questions and Answers

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IIA Internal Audit Practitioner Sample Questions:

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


2. During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

A) The internal audit activity's annual audit plan and discussions that led to its development
B) Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
C) Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans


3. Which of the following best describes a compliance audit engagement?

A) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
B) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
C) The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.


4. What is the primary purpose of a preliminary survey?

A) To gain an understanding of the process under review.
B) To develop a risk and control matrix for the process under review.
C) To determine why the engagement is being performed.


5. 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


Solutions:

Question # 1
Answer: C
Question # 2
Answer: B
Question # 3
Answer: B
Question # 4
Answer: A
Question # 5
Answer: A

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