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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is an element of a well-formed audit recommendation?

A) Measures to prevent recurrence of the condition.
B) Factual evidence identified during the engagement.
C) Factors that allowed the condition to exist.

2. An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A) Analytical evidence.
B) Testimonial evidence.
C) Documentary evidence.

3. According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A) Hire the required number of internal auditors to accomplish the audit plan
B) Recruit candidates to fulfill the skills requirement of the internal audit activity
C) Assess each candidate's competency for an upcoming audit

4. During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?

A) Integrity and Confidentiality.
B) Integrity and Objectivity.
C) Objectivity and Confidentiality.

5. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Competency
B) Integrity
C) Objectivity

Solutions: