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IIA Internal Audit Practitioner Sample Questions:

1. According to IIA guidance, which of the following are commonly standardized workpaper elements?

A) Workpapers should be supported by inclusion of original documentation
B) Workpapers should be completed in an electronic format only
C) Workpapers should include a uniform cross-referencing system

2. Which of the following is an important consideration when providing quality audit communications?

A) Provide a fair and balanced assessment.
B) Demonstrate knowledge by using technical language.
C) Include as much detail as possible.

3. 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.

4. Which of the following is considered an organization-level control, as opposed to process-level or transaction- level?

A) Supervision of finance employees, including day-to-day oversight and periodic performance evaluations.
B) Segregated budgeting responsibilities of finance employees, including review and approval of financial reports.
C) Personnel policies requiring the employment of competent personnel, based on training and experience, to manage complex functions such as accounting and financial reporting.

5. Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this area. Which of the following would be the most appropriate actions for the CAE?

A) With management's agreement, amend the audit scope so that specialized expertise is not needed.
B) Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
C) Work with an internal subject matter expert to complete the audit.

Solutions: