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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is most likely to be considered an internal audit assurance service?

A) Facilitation engagement.
B) Process design engagement.
C) Compliance engagement.

2. Which of the following is a common computer-assisted audit tool used to analyze data?

A) Word processing software
B) Spreadsheet software
C) Social media

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

4. Which of the following statements is true regarding root cause analysis?

A) Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
B) Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.
C) Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.

5. According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

A) The proficiency of the internal auditors and the complexity of the engagement.
B) Whether the engagement involves possible violations of laws and governmental regulations.
C) The number of hours approved by the board for that engagement.

Solutions: