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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - IIA Code of Ethics - Professional values and behavior - Confidentiality and integrity - Ethical dilemmas and resolution |
| Topic 2: Governance, Risk Management, and Control | 30% | - Assessing adequacy and effectiveness of controls - Governance principles and frameworks - Risk management processes and techniques - Internal control concepts and frameworks - Role of internal audit in governance, risk, and control |
| Topic 3: Foundations of Internal Auditing | 35% | - Global Internal Audit Standards - Quality assurance and improvement program - Independence and objectivity - Competence and due professional care - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) |
| Topic 4: Fraud Risks and Controls | 15% | - Fraud risk assessment - Fraud prevention and detection controls - Types and indicators of fraud - Internal audit responsibilities regarding fraud |
IIA Internal Audit Practitioner Sample Questions:
Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?
- A. Accept.
- B. Avoid.
- C. Reduce.
Correct Answer: A 🗳️
Explanation: Only visible for Test4Engine members. You can sign-up / login (it's free).
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.
Correct Answer: C 🗳️
Explanation: Only visible for Test4Engine members. You can sign-up / login (it's free).
Which of the following internal auditor attributes benefits the most from continuous professional development?
- A. Competency.
- B. Integrity.
- C. Objectivity.
Correct Answer: A 🗳️
Explanation: Only visible for Test4Engine members. You can sign-up / login (it's free).
Internal and external benchmarking by the internal audit activity are examples of which of the following?
- A. Confirmation
- B. Analytical procedures
- C. Inquiry
Correct Answer: B 🗳️
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As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?
- A. It helps the internal audit activity attain an appropriate organizational status to maintain independence.
- B. It helps the internal auditors maintain a required level of proficiency.
- C. It assists the CAE with assessing the results of the internal audit team's development efforts.
Correct Answer: B 🗳️
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