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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Develop a risk-based internal audit plan
B) Obtain approval of the internal audit activity's purpose, authority, and responsibility
C) Provide training and mentoring opportunities

2. The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A) An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
B) Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year
C) The chief audit executive's observations of the organization's finance committee

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

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

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

A) Confirmation
B) Analytical procedures
C) Inquiry

5. Which of the following describes an internal auditor's use of external benchmarking?

A) The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
B) The auditor compares return on equity for a beverage company against its competitor to analyze profitability.
C) The auditor calculates the net profit margin for a business segment to analyze the profitability.

Solutions: