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IIA Internal Audit Practitioner Sample Questions:

1. An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A) Testimonial evidence.
B) Analytical evidence.
C) Documentary evidence.

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

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

3. During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

A) When allocating resources.
B) When developing the test approach.
C) When documenting the work program.

4. Which of the following is an advantage of communicating audit observations as they are identified?

A) The auditor may receive additional pertinent documentation or other relevant information
B) The auditor may not need to communicate the final results of the audit to the board
C) The auditor may be able to plan more efficiently next year's audit

5. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Competency
B) Objectivity
C) Integrity

Solutions: