Pass your actual test at first attempt with IIA IAA-IAP training material
Last Updated: Jun 19, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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1. Which of the following creates an opportunity for an employee to commit fraud?
A) Unfair compensation practices
B) Lack of adequate internal controls
C) The need for money to pay personal medical bills
2. Which of the following best describes a compliance audit engagement?
A) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
B) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
C) The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
3. 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 obtaining access privileges to relevant and reliable data.
B) Difficulty getting the requisite IT personnel to conduct the tests.
C) A lack of specialist IT skills needed to use the tools.
4. Which of the following elements are typically included in an engagement work program?
A) Opinions and final engagement communications
B) Planning, objectives, and preliminary risk assessments
C) Fieldwork, analytical testing, and resources
5. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?
A) Judgmental sampling.
B) Attribute sampling.
C) Haphazard sampling.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: A |
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