2025 IIA-IAP Practice Exam Questions | High-quality IIA-IAP 100% Free Test Dumps Demo

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IIA-IAP exam consists of 125 multiple-choice questions, which must be completed within two hours and 30 minutes. IIA-IAP exam covers five domains: 1) Foundations of Internal Auditing, 2) Independence and Objectivity, 3) Proficiency and Due Professional Care, 4) Quality Assurance and Improvement, and 5) Governance, Risk Management, and Control. The passing score for the exam is 70%.

IIA-IAP (Internal Audit Practitioner) Certification Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA) for individuals who are new to the internal audit profession. Internal Audit Practitioner certification verifies that an individual has the knowledge and skills necessary to perform internal auditing tasks and provides a strong foundation for further growth in the field. The IIA-IAP Certification Exam is designed to assess the candidate's understanding of internal audit basics, including the International Standards for the Professional Practice of Internal Auditing (Standards), risk management, governance, and internal control.

IIA-IAP exam is offered by the Institute of Internal Auditors (IIA), which is the leading professional organization for internal auditors worldwide. IIA-IAP exam is available in multiple languages and can be taken at any Pearson VUE test center around the world. The IIA-IAP certification is valid for two years and can be renewed by completing the required continuing education credits.

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Free PDF First-grade IIA IIA-IAP - Internal Audit Practitioner Practice Exam Questions

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IIA Internal Audit Practitioner Sample Questions (Q37-Q42):

NEW QUESTION # 37
An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
B. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
C. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1220 - Due Professional Care: Internal auditors must consider the reliability of other assurance providers.
* Standard 2050 - Coordination and Reliance: Internal auditors may rely on the work of other assurance providers if their objectivity, independence, and competency are assessed and deemed adequate.
* Why Evaluate EHS Work:
* The EHS review results can be useful if the review process was thorough, objective, and performed by competent individuals.
* Dismissing their results without evaluation (Option A) could lead to inefficiencies or redundant work.
* Canceling the engagement entirely (Option B) ignores the internal audit's responsibility for independent assurance.
* Audit Planning Impact:
* By leveraging the EHS review where appropriate, the internal auditor can focus resources on other areas not covered or on verifying key findings.

NEW QUESTION # 38
Which of the following is an example of a detective control?

A. Reconciliations.
B. Segregation of duties.
C. Required authorizations.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Definition of Detective Controls:
* Detective controls are designed to identify errors, irregularities, or fraudulent activities after they occur, enabling corrective action.
* Reasoning:
* Option B is correct because reconciliations compare records (e.g., bank statements against ledgers) to detect discrepancies.
* Option A (segregation of duties) and Option C (required authorizations) are preventive controls designed to stop errors or fraud before they occur.
* Role of Detective Controls:
* Detective controls play a critical role in monitoring and identifying issues, supporting the overall control environment.

NEW QUESTION # 39
The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A. The results of the discussion form part of the internal auditor's performance review
B. The information may be needed if a disagreement about the content arises
C. The Standards require that the internal auditor document exit meetings

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Exit Meetings: The purpose of an exit meeting is to ensure that management understands and agrees (or documents any disagreements) with the audit findings, conclusions, and recommendations. Proper documentation ensures that there is a record of the discussion, which can be referred to later if disputes arise about the content.

NEW QUESTION # 40
Which of the following best ensures that the internal audit activity is free from undue interference from management?

A. Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.
B. A board audit committee that is composed of competent, independent members.
C. An audit charter that defines the chief audit executive's functional reporting relationship with the board.

Answer: C

NEW QUESTION # 41
When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

A. Determine the sufficiency of internal audit staff
B. Determine travel and related costs for the engagement
C. Identify required technology and audit tools

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Resource Sufficiency: Ensuring that the internal audit team has sufficient staff with the appropriate expertise is the foundational step in resource planning for an engagement.

NEW QUESTION # 42
......

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2025 IIA-IAP Practice Exam Questions | High-quality IIA-IAP 100% Free Test Dumps Demo

Free PDF First-grade IIA IIA-IAP - Internal Audit Practitioner Practice Exam Questions

IIA Internal Audit Practitioner Sample Questions (Q37-Q42):

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