Free Practice IIA IIA-IAP Exam Questions 2025

Prior to implementation, management has requested the internal audit activity to perform an engagement to recommend procedures and policies for improving management control over the telephone marketing operations of a major division. The chief audit executive should

PARAGRAPH 1: The production department has the newest production equipment available because of a fire that required the replacement of all equipment.PARAGRAPH 2: The members of the production department have become completely comfortable with the state-of-the-art technology over the past year and a half. As a result, the production department has become an industry leader in production efficiency and effectiveness.PARAGRAPH 3: The production department produces an average of 25 units per worker per shift. The defect rate is 1%.PARAGRAPH 4: The industry average productivity is 20 units per worker per shift. The industry defect rate is 3%.Which paragraph would be characterized as the attribute described in the IIA Standards as “Condition”?

During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk? 

An external quality assessment team was evaluating the independence of an internal audit activity. The internal audit activity performs engagements concerning all of the elements included in its scope. Which of the following reporting responsibilities is most likely to threaten the internal audit activity’s independence? Reporting to the

Which of the following statements is true with regard to the adequacy of a control design?