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IIA IAA-IAP real answers - Internal Audit Practitioner

IAA-IAP
  • Exam Code: IAA-IAP
  • Exam Name: Internal Audit Practitioner
  • Updated: Dec 09, 2025
  • Q & A: 100 Questions and Answers
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  • PDF Price: $59.98
  • IIA IAA-IAP Value Pack

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IIA Internal Audit Practitioner Sample Questions:

1. According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?

A) The auditor declined to delegate critical audit lead responsibilities to a new auditor.
B) The auditor refused to use information learned during an audit to diversify his financial portfolio.
C) The auditor declined to lead an audit of a department in which his nephew is the manager.


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

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


3. During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?

A) Criteria
B) Condition
C) Effect


4. Which of the following interview techniques would be most effective in a fraud investigation?

A) The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
B) The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.
C) The interviewer should ensure that only the interviewer and the suspect are present for the interview.


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


Solutions:

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

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