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IIA IAA-IAP Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Risks and Controls	15%	- Internal audit responsibilities regarding fraud - Fraud risk assessment - Fraud prevention and detection controls - Types and indicators of fraud
Governance, Risk Management, and Control	30%	- Governance principles and frameworks - Role of internal audit in governance, risk, and control - Internal control concepts and frameworks - Risk management processes and techniques - Assessing adequacy and effectiveness of controls
Foundations of Internal Auditing	35%	- Competence and due professional care - Definition and purpose of internal auditing - Global Internal Audit Standards - International Professional Practices Framework (IPPF) - Independence and objectivity - Quality assurance and improvement program
Ethics and Professionalism	20%	- Confidentiality and integrity - Professional values and behavior - IIA Code of Ethics - Ethical dilemmas and resolution

IIA Internal Audit Practitioner Sample Questions:

Question 1

Which of the following interview techniques would be most effective in a fraud investigation?

A. The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.
B. The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
C. The interviewer should ensure that only the interviewer and the suspect are present for the interview.

Question 2

Which of the following statements best describes quality audit workpapers?

A. They should be understandable and complete.
B. They should be relevant and interesting.
C. They should be electronic and indexed.

Question 3

Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A. Attribute sampling.
B. Judgmental sampling.
C. Haphazard sampling.

Question 4

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 performance of the engagement
C. During the planning of the engagement

Question 5

An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?

A. Recommendations aimed at reducing risk exposure.
B. Confirmation that controls are operating efficiently.
C. Reports that state identified deficiencies were remedied during the audit.

Solutions:

Question 1
Answer: A

Question 2
Answer: A

Question 3
Answer: B

Question 4
Answer: C

Question 5
Answer: A