Free IIA-IAP Exam Practice Questions
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IIA-IAP Exam Sample Questions & Answers
Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?
Which of the following statements is true regarding root cause analysis?
A senior internal auditor is using a risk and control matrix to facilitate an internal control assessment of the fixed asset accounting process. Which of the following activities would aid the auditor in determining inputs for the risk and control matrix?
An internal auditor wants to establish the reasonableness of the current period's total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?
During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization's total budget. Which of the following best supports the auditor's recommendation to reduce the level of reviews?
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