IIA-IAP practice materials Questions Answers

Exam Code:
IIA-IAP
Exam Name:
Internal Audit Practitioner Exam
Last Update:
Jun 01,2026

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IIA-IAP Questions for IIA Certified Internal Auditor Certification Exam 2026

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Page: 1 / 20
Total Questions: 100

Questions & Answers PDF

• Question 1

  

  The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

  • An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
  • An auditor with strong leadership skills who has experience leading projects for the IT audit department.
  • An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.

  Reveal Answer Answer: A Next Question

• Question 2

  

  Which of the following statements is true regarding engagement status meetings?They are expected to enhance the relationships between the internal audit activity and management of the area under review.They mainly involve one-way communication from the internal auditor to management of the area under review.They should involve the chief audit executive and senior management.

  Reveal Answer Answer: A Next Question

• Question 3

  

  An internal auditor discovers a number of control concerns while reviewing the organization’s online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

  • Testimonial evidence.
  • Documentary evidence.
  • Analytical evidence.

  Reveal Answer Answer: A Next Question

• Question 4

  

  Which of the following is an advantage of communicating audit observations as they are identified?The auditor may receive additional pertinent documentation or other relevant informationThe auditor may not need to communicate the final results of the audit to the boardThe auditor may be able to plan more efficiently next year’s audit

  Reveal Answer Answer: A Next Question

• Question 5

  

  Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

  • Expertise in detecting and investigating fraud.
  • Sufficient knowledge to evaluate the risk of fraud.
  • Specialized skills for developing and implementing controls to prevent fraud.

  Reveal Answer Answer: B Next Question

• Question 6

  

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

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

  Reveal Answer Answer: A Next Question

• Question 7

  

  A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

  • The officer has no professional qualifications.
  • The officer appears to be living beyond his means.
  • The officer never speaks about the operations.

  Reveal Answer Answer: B Next Question

• Question 8

  

  Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

  • To determine what would prevent the achievement of objectives in the area being audited.
  • To determine whether established controls are operating effectively to mitigate critical risks.
  • To evaluate the adequacy of management's risk management process in the area being audited.

  Reveal Answer Answer: A Next Question

• Question 9

  

  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?

  • Due diligence
  • Business process improvement
  • Operational

  Reveal Answer Answer: C Next Question

• Question 10

  

  Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

  • Judgmental sampling.
  • Haphazard sampling.
  • Attribute sampling.

  Reveal Answer Answer: A Next Question

Page: 1 / 20
Total Questions: 100

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