Download IIA : IAA-IAP Questions & Answers as PDF & Test Software
Updated: Jun 04, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA Internal Audit Practitioner Sample Questions:
1. When is it appropriate for the internal auditor to determine the engagement's scope and objectives?
A) In the final engagement report
B) During the planning of the engagement
C) During the performance of the engagement
2. According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?
A) The auditor is prudent in the use and protection of information acquired in the course of her work
B) The auditor continually improves her proficiency and the effectiveness and quality of her services
C) The auditor does not accept anything that may impair or be presumed to impair her professional judgment
3. Which of the following is an example of criteria in an engagement communication?
A) As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.
B) The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
C) Annual business conduct training was not performed over the past two years due to inadequate operating budgets.
4. Which of the following is the most appropriate audit objective?
A) Analyze the turnover rates in mining and production subsidiaries.
B) Assess compliance with human resources hiring and compensation policies.
C) Evaluate common practices of hiring via interviews with responsible personnel.
5. 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) Coordinating risk management activities.
B) Setting the organization's risk appetite.
C) Championing the establishment of organization-wide risk management.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: B |
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