Free IIA IAA-IAP Exam Dumps Questions & Answers


Exam Code/Number:	IAA-IAPJoin the discussion
Exam Name:	Internal Audit Practitioner
Certification:	IIA
Free Question Number:	100
Publish Date:	Jul 17, 2026
# of views:	2035
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Total 100 questions

Question 1

In a standard process mapping document, a diamond shape typically represents which of the following?

A.Process or operation.
B.Flow line.
C.Decision.

Question 2

An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A.Difficulty getting the requisite IT personnel to conduct the tests.
B.Difficulty obtaining access privileges to relevant and reliable data.
C.A lack of specialist IT skills needed to use the tools.

Question 3

During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

A.Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
B.Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
C.The internal audit activity's annual audit plan and discussions that led to its development

Question 4

Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A.Staff skills audit.
B.Post-engagement survey of management of the audited area.
C.Approved engagement work program.

Question 5

Based on the three elements of the Fraud Triangle, which of the following might be considered a fraud indicator related to the opportunity element?

A.Poor segregation of duties allows for an executive assistant to authorize payments to one-time vendors without supervisory approvals
B.Executive management establishes financial performance objectives for business unit managers. The objectives include significant increases in annual sales and market penetration
C.Reserves were established based on conservative assumptions to maximize the amounts set aside for when operating results may not meet investors' expectations