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IIA Internal Audit Practitioner Sample Questions:

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

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

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. 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) A lack of specialist IT skills needed to use the tools.
C) Difficulty getting the requisite IT personnel to conduct the tests.

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

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

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) Objectivity
B) Integrity
C) Competency

Solutions: