Try and practice the latest IIA : IAA-IAP real questions & answers
Updated: May 31, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA Internal Audit Practitioner Sample Questions:
1. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?
A) Provide training and mentoring opportunities
B) Obtain approval of the internal audit activity's purpose, authority, and responsibility
C) Develop a risk-based internal audit plan
2. Which of the following is an important consideration when providing quality audit communications?
A) Demonstrate knowledge by using technical language.
B) Include as much detail as possible.
C) Provide a fair and balanced assessment.
3. Which of the following is an example of criteria in an engagement communication?
A) Annual business conduct training was not performed over the past two years due to inadequate operating budgets.
B) The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
C) As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.
4. Which of the following would provide the most reliable information on a process under review?
A) Benchmarking information on the process under review compared to similar industries or organizational units
B) Testimonial evidence, such as survey responses, on the process under review
C) Documentation of a walkthrough conducted on the process under review
5. Which of the following is an element of a well-formed audit recommendation?
A) Factual evidence identified during the engagement.
B) Measures to prevent recurrence of the condition.
C) Factors that allowed the condition to exist.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: B |
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