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IIA Internal Audit Practitioner Sample Questions:

1. The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A) The chief audit executive's observations of the organization's finance committee
B) Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year
C) An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board

2. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Develop a risk-based internal audit plan
B) Obtain approval of the internal audit activity's purpose, authority, and responsibility
C) Provide training and mentoring opportunities

3. What is the primary objective for testing controls?

A) To determine whether controls are operating effectively.
B) To identify major patterns of errors or irregularities that might exist in final account balances.
C) To understand whether a control is in place.

4. Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?

A) Process map.
B) Detailed flowchart.
C) Risk and control matrix.

5. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

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

Solutions: