IIA IIA-IAP Übungsprüfungen
Zuletzt aktualisiert am 24.04.2025- Prüfungscode: IIA-IAP
- Prüfungsname: Internal Audit Practitioner
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 24.04.2025
Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?
- A . Due diligence
- B . Business process improvement
- C . Operational
Which of the following is the most appropriate audit objective?
- A . Analyze the turnover rates in mining and production subsidiaries.
- B . Evaluate common practices of hiring via interviews with responsible personnel.
- C . Assess compliance with human resources hiring and compensation policies.
When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?
- A . Determine the sufficiency of internal audit staff
- B . Identify required technology and audit tools
- C . Determine travel and related costs for the engagement
A senior internal auditor is planning a compliance audit of the organization’s global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?
- A . A list of all items acquired through the organization’s global purchasing department in the past year
- B . Current governance laws and regulations in the countries in which the organization operates
- C . Location of all global operations that acquire goods through the organization’s global purchasing department
Which of the following elements of the Fraud Triangle is directly under the organization’s control?
- A . Pressure
- B . Rationalization
- C . Opportunity
An internal auditor is performing an internal control assessment at a manufacturing company. The auditor observed that the accounts payable clerks have the ability to create new vendors without management’s review and approval.
How should the auditor document this observation?
- A . The observation doesn’t affect the adequacy of the internal controls because the existing process controls ensure that invoices are promptly and accurately paid.
- B . The observation is an internal control weakness; therefore, additional testing should be performed
to determine whether secondary mitigating controls exist or whether the control should be redesigned. - C . The observation is a sign of adequate internal controls; however, effectiveness testing should be performed to ensure that the controls are operating as designed and intended.
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 . Effect
- B . Condition
- C . Criteria
Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?
- A . Staff skills audit.
- B . Approved engagement work program.
- C . Post-engagement survey of management of the audited area.
Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?
- A . To determine what would prevent the achievement of objectives in the area being audited.
- B . To determine whether established controls are operating effectively to mitigate critical risks.
- C . To evaluate the adequacy of management’s risk management process in the area being audited.
Which of the following statements is true regarding engagement status meetings?
- A . They are expected to enhance the relationships between the internal audit activity and management of the area under review.
- B . They mainly involve one-way communication from the internal auditor to management of the area under review.
- C . They should involve the chief audit executive and senior management.