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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is the most appropriate audit objective?

A) Assess compliance with human resources hiring and compensation policies.
B) Evaluate common practices of hiring via interviews with responsible personnel.
C) Analyze the turnover rates in mining and production subsidiaries.

2. Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?

A) Continuous auditing.
B) Automated workpapers.
C) Control self-assessment.

3. Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

A) Sufficient knowledge to evaluate the risk of fraud.
B) Specialized skills for developing and implementing controls to prevent fraud.
C) Expertise in detecting and investigating fraud.

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

A) Management's opinion on the thoroughness of a previous internal audit of the same process.
B) The mission, vision, and strategic objectives of the organization.
C) The objectives and risk management of the process.

5. Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?

A) Avoid.
B) Reduce.
C) Accept.

Solutions: