Free IIA IIA-IAP Exam Questions
Absolute Free IIA-IAP Exam Practice for Comprehensive Preparation
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IIA IIA-IAP Exam Questions
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Provided By: IIA
- Exam: Internal Audit Practitioner
- Certification: Certified Internal Auditor
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Total Questions: 1102
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Updated On: Dec 06, 2025
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Rated: 4.9 |
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Online Users: 2204
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Question 1
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According to the IIA Standards, reported audit findings emerge by a process of comparing “what should be” with “what is.” In determining “what should be” during an audit of a company's treasury function, which of the following would be the least desirable criteria against which to judge current operations?
Answer: D
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According to the IIA Standards, reported audit findings emerge by a process of comparing “what should be” with “what is.” In determining “what should be” during an audit of a company's treasury function, which of the following would be the least desirable criteria against which to judge current operations?
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Question 2
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When evaluating the independence of an internal audit activity, a quality assurance review team performing an external assessment considers several factors. Which of the following factors has the least amount of influence when judging an internal audit activity’s independence?
Answer: B
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When evaluating the independence of an internal audit activity, a quality assurance review team performing an external assessment considers several factors. Which of the following factors has the least amount of influence when judging an internal audit activity’s independence?
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Question 3
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Which of the following documents should the internal auditor examine to determine whether only authorized purchases are being accepted by the receiving department?
Answer: B
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Which of the following documents should the internal auditor examine to determine whether only authorized purchases are being accepted by the receiving department?
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Question 4
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As part of a total quality control program, a firm not only inspects finished goods but also monitors product returns and customer complaints. Which type of control best describes these efforts?
Answer: C
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As part of a total quality control program, a firm not only inspects finished goods but also monitors product returns and customer complaints. Which type of control best describes these efforts?
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Question 5
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An auditor for a bank noted a significant deficiency relating to access to cash in the bank's vault at one of the branch banks. Which of the following is the most satisfactory means of addressing this deficiency? The auditor should:
Answer: B
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An auditor for a bank noted a significant deficiency relating to access to cash in the bank's vault at one of the branch banks. Which of the following is the most satisfactory means of addressing this deficiency? The auditor should: