Internal Audit Practitioner IAA-IAP exam vce dumps preparation

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?

A. The CAE regularly attends and participates in critical executive management meetings for the organization.
B. The CAE has direct access to records, personnel, and physical properties throughout the organization.
C. The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.

Question 2

Which of the following elements of the Fraud Triangle is directly under the organization's control?

A. Pressure
B. Opportunity
C. Rationalization

Question 3

Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A. Provide training and mentoring opportunities
B. Obtain approval of the internal audit activity's purpose, authority, and responsibility
C. Develop a risk-based internal audit plan

Question 4

In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?

A. The chief executive officer
B. Management over areas covered by the engagement
C. Audit committee members

Question 5

An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
B. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
C. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.

Solutions: