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IIA Internal Audit Practitioner Sample Questions:

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

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

2. Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?

A) Control self-assessment.
B) Automated workpapers.
C) Continuous auditing.

3. To be organizationally independent, the chief audit executive should administratively report to which of the following?

A) The audit committee.
B) The board of directors.
C) The chief executive officer.

4. What is the primary objective for testing controls?

A) To identify major patterns of errors or irregularities that might exist in final account balances.
B) To understand whether a control is in place.
C) To determine whether controls are operating effectively.

5. Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A) Trend analysis
B) Analysis of common size financial statements
C) Ratio analysis

Solutions: