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IIA IAA-IAP Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Foundations of Internal Auditing | - Internal audit definition and purpose - Ethics and professional standards |
| Topic 2: Governance, Risk, and Control | - Risk management concepts - Internal control frameworks - Governance principles |
| Topic 3: Audit Tools and Techniques | - Sampling methods - Data analysis techniques |
| Topic 4: Internal Audit Process | - Reporting and communication - Audit planning and scoping - Follow-up and monitoring - Fieldwork and evidence collection |
IIA Internal Audit Practitioner Sample Questions:
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
Correct Answer: B 🗳️
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Which of the following would best support the overall risk assessment?
- A. Policies and process procedures provided by the manager of the process under review.
- B. Process narratives and process maps with descriptions of risks and controls.
- C. Detailed organizational charts to understand roles and reporting lines in the area under review.
Correct Answer: B 🗳️
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Which of the following is an advantage of communicating audit observations as they are identified?
- A. The auditor may be able to plan more efficiently next year's audit
- B. The auditor may not need to communicate the final results of the audit to the board
- C. The auditor may receive additional pertinent documentation or other relevant information
Correct Answer: C 🗳️
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During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?
- A. The objectives and risk management of the process.
- B. The mission, vision, and strategic objectives of the organization.
- C. Management's opinion on the thoroughness of a previous internal audit of the same process.
Correct Answer: A 🗳️
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Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this area. Which of the following would be the most appropriate actions for the CAE?
- A. Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
- B. With management's agreement, amend the audit scope so that specialized expertise is not needed.
- C. Work with an internal subject matter expert to complete the audit.
Correct Answer: C 🗳️
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