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As we all know, the Internal Audit Practitioner exam is one of the most recognized exams nowadays. The certification of IIA IIA Certification not only represents a person's test capabilities, but also can prove personal ability of individuals that whether they can deal with high-tech questions or other professional issues or not. Our IAA-IAP actual test questions: Internal Audit Practitioner are one of the greatest achievements of my company which have been praised by the vast number of consumers since it went on the market. There is no doubt that the IAA-IAP test quiz will be the best aid for you. Let us take a look of the features of them as follows.
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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Risk management processes and techniques - Internal control concepts and frameworks - Governance principles and frameworks - Assessing adequacy and effectiveness of controls - Role of internal audit in governance, risk, and control |
| Topic 2: Foundations of Internal Auditing | 35% | - International Professional Practices Framework (IPPF) - Global Internal Audit Standards - Independence and objectivity - Competence and due professional care - Quality assurance and improvement program - Definition and purpose of internal auditing |
| Topic 3: Ethics and Professionalism | 20% | - Ethical dilemmas and resolution - IIA Code of Ethics - Professional values and behavior - Confidentiality and integrity |
| Topic 4: Fraud Risks and Controls | 15% | - Fraud prevention and detection controls - Fraud risk assessment - Types and indicators of fraud - Internal audit responsibilities regarding fraud |
IIA Internal Audit Practitioner Sample Questions:
Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?
- A. Internal auditors should assist in designing strong controls.
- B. Internal auditors should evaluate the effectiveness and efficiency of internal controls.
- C. Internal auditors should monitor how internal controls are functioning.
Correct Answer: B 🗳️
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An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?
- A. Lack of background checks.
- B. Vague job descriptions.
- C. Poor interview skills.
Correct Answer: A 🗳️
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During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization' s total budget. Which of the following best supports the auditor'srecommendation to reduce the level of reviews?
- A. The duplication of effort in the review process is unnecessary.
- B. The inherent risk of travel expense fraud is low.
- C. The cost of the control outweighs the benefit.
Correct Answer: C 🗳️
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During an accounts payable audit engagement, the internal auditor found that vendor invoices are always paid
30 days after the invoice date, regardless of the vendor's payment terms. The auditor also discovered that accounts payable employees are not comparing vendor invoices received to previous vendor invoices prior to payment. Based on the auditor's observations, what are the potential risks?
- A. Poor cash management due to potentially lost payment discounts
- B. Poor cash management due to potentially paying the wrong vendors
- C. Poor cash management due to potentially paying fraudulent invoices
Correct Answer: A 🗳️
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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. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
- B. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
- C. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
Correct Answer: C 🗳️
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