Prepare with IIA IAA-IAP exam practice material, pass for sure
Updated: Jun 30, 2026
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IIA Internal Audit Practitioner Sample Questions:
1. 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 has direct access to records, personnel, and physical properties throughout the organization.
B) The CAE regularly attends and participates in critical executive management meetings for the organization.
C) The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.
2. According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?
A) Hire the required number of internal auditors to accomplish the audit plan
B) Recruit candidates to fulfill the skills requirement of the internal audit activity
C) Assess each candidate's competency for an upcoming audit
3. During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?
A) The internal audit activity's annual audit plan and discussions that led to its development
B) Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
C) Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
4. Which of the following best describes a compliance audit engagement?
A) The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
B) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
C) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
5. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?
A) The information may be needed if a disagreement about the content arises
B) The Standards require that the internal auditor document exit meetings
C) The results of the discussion form part of the internal auditor's performance review
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |
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