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IIA Internal Audit Practitioner Sample Questions:

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

2. An internal auditor was assigned to a payroll process audit engagement. At which stage ofengagement planning would the auditor conduct a risk assessment?

A) After determining audit engagement objectives.
B) After documenting the process.
C) After allocating resources.

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

A) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
B) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
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.

4. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) Difficulty obtaining access privileges to relevant and reliable data.
B) Difficulty getting the requisite IT personnel to conduct the tests.
C) A lack of specialist IT skills needed to use the tools.

5. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The information may be needed if a disagreement about the content arises
B) The results of the discussion form part of the internal auditor's performance review
C) The Standards require that the internal auditor document exit meetings

Solutions: