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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?

A) Process map.
B) Risk and control matrix.
C) Detailed flowchart.

2. The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A) An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
B) An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
C) An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.

3. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) Difficulty obtaining access privileges to relevant and reliable data.
B) Difficulty getting the requisite IT personnel to conduct the tests.
C) A lack of specialist IT skills needed to use the tools.

4. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Attribute sampling.
B) Judgmental sampling.
C) Haphazard sampling.

5. An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A) Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
B) Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
C) Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.

Solutions: