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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?

A) Due diligence
B) Business process improvement
C) Operational

2. According to IIA guidance, which of the following are commonly standardized workpaper elements?

A) Workpapers should be completed in an electronic format only
B) Workpapers should be supported by inclusion of original documentation
C) Workpapers should include a uniform cross-referencing system

3. Which of the following best describes a compliance audit engagement?

A) The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
B) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
C) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.

4. Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?

A) The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
B) The invoices submitted by one of the organization's vendors are more than six months old.
C) The address on one of the vendor invoices matches an employee's residential address.

5. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Approved engagement work program.
B) Post-engagement survey of management of the audited area.
C) Staff skills audit.

Solutions: