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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is an element of a well-formed audit recommendation?

A) Factual evidence identified during the engagement.
B) Measures to prevent recurrence of the condition.
C) Factors that allowed the condition to exist.

2. An internal auditor was gathering information regarding the receiving process and decided that a narrative memorandum was the best way to document the process. Which of the following explanations best supports the auditor's decision?

A) The audit engagement is not considering efficiency
B) The process is simple and does not need a visual depiction
C) The department has comprehensive manuals

3. According to IIA guidance, which of the following are commonly standardized workpaper elements?

A) Workpapers should include a uniform cross-referencing system
B) Workpapers should be supported by inclusion of original documentation
C) Workpapers should be completed in an electronic format only

4. Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A) Establish an internal audit charter.
B) Approve the internal audit budget.
C) Establish a code of ethics for the internal audit activity.

5. 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 objectives and risk management of the process.
C) The mission, vision, and strategic objectives of the organization.

Solutions: