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IIA Internal Audit Practitioner Sample Questions:

1. In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?

A) Audit committee members
B) Management over areas covered by the engagement
C) The chief executive officer

2. An internal auditor was assigned to a payroll process audit engagement. At which stage ofengagement planning would the auditor conduct a risk assessment?

A) After determining audit engagement objectives.
B) After allocating resources.
C) After documenting the process.

3. What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A) To ensure that all auditors have a common understanding of the area being audited.
B) To ensure that audit procedures are designed to address the risks relevant to the area being audited.
C) To ensure that the work performed by other internal or external assurance providers is considered during audit planning.

4. An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A) Documentary evidence.
B) Testimonial evidence.
C) Analytical evidence.

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

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

Solutions: