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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following statements is true regarding engagement status meetings?

A) They are expected to enhance the relationships between the internal audit activity and management of the area under review.
B) They mainly involve one-way communication from the internal auditor to management of the area under review.
C) They should involve the chief audit executive and senior management.

2. 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 objectives and risk management of the process.
C) The mission, vision, and strategic objectives of the organization.

3. In a standard process mapping document, a diamond shape typically represents which of the following?

A) Flow line.
B) Decision.
C) Process or operation.

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) Develop a risk-based internal audit plan
C) Provide training and mentoring opportunities

5. If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?

A) Attribute sampling
B) Probability-proportional-to-size sampling
C) Difference estimation sampling

Solutions: