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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A. Attribute sampling.
B. Judgmental sampling.
C. Haphazard sampling.

Question 2

Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A. Analysis of common size financial statements
B. Ratio analysis
C. Trend analysis

Question 3

According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A. Assess each candidate's competency for an upcoming audit
B. Hire the required number of internal auditors to accomplish the audit plan
C. Recruit candidates to fulfill the skills requirement of the internal audit activity

Question 4

According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

A. The auditor continually improves her proficiency and the effectiveness and quality of her services
B. The auditor does not accept anything that may impair or be presumed to impair her professional judgment
C. The auditor is prudent in the use and protection of information acquired in the course of her work

Question 5

To be organizationally independent, the chief audit executive should administratively report to which of the following?

A. The audit committee.
B. The board of directors.
C. The chief executive officer.

Solutions: