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Real IIA IAA-IAP practice exam questions for easy pass!
Updated: Sep 04, 2025
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IIA Internal Audit Practitioner Sample Questions:
1. Which of the following is an advantage of communicating audit observations as they are identified?
A) The auditor may receive additional pertinent documentation or other relevant information
B) The auditor may be able to plan more efficiently next year's audit
C) The auditor may not need to communicate the final results of the audit to the board
2. Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?
A) The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.
B) The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.
C) The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.
3. Internal and external benchmarking by the internal audit activity are examples of which of the following?
A) Inquiry
B) Confirmation
C) Analytical procedures
4. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?
A) Setting the organization's risk appetite.
B) Coordinating risk management activities.
C) Championing the establishment of organization-wide risk management.
5. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?
A) Haphazard sampling.
B) Judgmental sampling.
C) Attribute sampling.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: B |
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