Free Practice IIA IIA-IAP Exam Questions 2025

A manufacturer uses large quantities of small, inexpensive items, such as nuts, bolts, washers, and gloves, in the production process. As these goods are purchased, they are recorded in inventory in bulk amounts. Bins are located on the shop floor to provide timely access to these items. When necessary, the bins are refilled from inventory, and the cost of the items is charged to a consumable supplies account, which is part of shop overhead. Which of the following would be an appropriate improvement of controls in this environment?

According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions? 

One of the primary roles of an audit program is to:

During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited? 

A charter is being drafted for a newly formed internal audit activity. Which of the following best describes an appropriate organizational position to be incorporated into the charter?