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IIA Internal Audit Practitioner Sample Questions:

1. Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?

A) Accept.
B) Avoid.
C) Reduce.

2. Which of the following is the most appropriate audit objective?

A) Analyze the turnover rates in mining and production subsidiaries.
B) Evaluate common practices of hiring via interviews with responsible personnel.
C) Assess compliance with human resources hiring and compensation policies.

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

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

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. As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

A) It helps the internal audit activity attain an appropriate organizational status to maintain independence.
B) It helps the internal auditors maintain a required level of proficiency.
C) It assists the CAE with assessing the results of the internal audit team's development efforts.

Solutions: