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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following would be a common benefit of using generalized audit software?

A) It eliminates the need to obtain access privileges to relevant and reliable data.
B) It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.
C) It enables internal auditors to analyze very large quantities of data.

2. During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?

A) Criteria
B) Condition
C) Effect

3. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) Management's opinion on the thoroughness of a previous internal audit of the same process.
B) The mission, vision, and strategic objectives of the organization.
C) The objectives and risk management of the process.

4. Which of the following best describes a compliance audit engagement?

A) The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
B) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
C) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.

5. Internal and external benchmarking by the internal audit activity are examples of which of the following?

A) Inquiry
B) Analytical procedures
C) Confirmation

Solutions: