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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following statements best describes quality audit workpapers?

A) They should be electronic and indexed.
B) They should be relevant and interesting.
C) They should be understandable and complete.

2. Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A) Internal auditors should assist in designing strong controls.
B) Internal auditors should monitor how internal controls are functioning.
C) Internal auditors should evaluate the effectiveness and efficiency of internal controls.

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. During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?

A) System controls to identify identical invoice numbers and dates from the same vendor prior to payment.
B) Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.
C) System controls to identify identical invoice amounts from the same vendor that prohibit payment after the initial invoice.

5. The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A) An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
B) An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
C) An auditor who transferred from the investment department six months prior and has expert knowledge of investments.

Solutions: