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IIA Internal Audit Practitioner Sample Questions:
1. 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.
2. Which of the following situations is most likely to require a compliance engagement from the internal audit activity?
A) An organization is preparing to launch an enhanced service for its online customer information system.
B) An organization must restate its financial statements due to an error in fixed asset valuation.
C) An organization is subject to newly imposed industry health and safety regulations.
3. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?
A) Poor interview skills.
B) Lack of background checks.
C) Vague job descriptions.
4. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?
A) Obtain approval of the internal audit activity's purpose, authority, and responsibility
B) Provide training and mentoring opportunities
C) Develop a risk-based internal audit plan
5. As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?
A) It helps the internal audit activity attain an appropriate organizational status to maintain independence.
B) It helps the internal auditors maintain a required level of proficiency.
C) It assists the CAE with assessing the results of the internal audit team's development efforts.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: B |




