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IIA Internal Audit Practitioner Sample Questions:

1. According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A) Recruit candidates to fulfill the skills requirement of the internal audit activity
B) Hire the required number of internal auditors to accomplish the audit plan
C) Assess each candidate's competency for an upcoming audit

2. An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?

A) Reports that state identified deficiencies were remedied during the audit.
B) Recommendations aimed at reducing risk exposure.
C) Confirmation that controls are operating efficiently.

3. Which of the following situations is most likely to require a compliance engagement from the internal audit activity?

A) An organization must restate its financial statements due to an error in fixed asset valuation.
B) An organization is preparing to launch an enhanced service for its online customer information system.
C) An organization is subject to newly imposed industry health and safety regulations.

4. Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?

A) The CAE regularly attends and participates in critical executive management meetings for the organization.
B) The CAE has direct access to records, personnel, and physical properties throughout the organization.
C) The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.

5. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

A) Determine the sufficiency of internal audit staff
B) Identify required technology and audit tools
C) Determine travel and related costs for the engagement

Solutions: