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IIA Internal Audit Practitioner Sample Questions:

1. An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?

A) Confirmation that controls are operating efficiently.
B) Recommendations aimed at reducing risk exposure.
C) Reports that state identified deficiencies were remedied during the audit.

2. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

A) Vague job descriptions.
B) Poor interview skills.
C) Lack of background checks.

3. Which of the following internal auditor attributes benefits the most from continuous professional development?

A) Competency.
B) Integrity.
C) Objectivity.

4. An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. Which of the following controls is most appropriate to address this type of issue?

A) The supervisor should observe the input of invoices into the payment system.
B) The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.
C) The supervisor should verify that the amount paid agrees with the contracted amount.

5. What are the typical elements of a risk and control matrix used in the engagement planning process?

A) Experience level of key management personnel, susceptibility of the process to fraud, and process automation.
B) Business objectives, risks to the objectives, and impact and likelihood of the risk occurring.
C) Inherent process risks, as defined in a globally accepted risk and control framework.

Solutions: