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IIA Internal Audit Practitioner Sample Questions:

1. During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

A) When allocating resources.
B) When documenting the work program.
C) When developing the test approach.

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

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

3. Which of the following elements are typically included in an engagement work program?

A) Opinions and final engagement communications
B) Fieldwork, analytical testing, and resources
C) Planning, objectives, and preliminary risk assessments

4. Which of the following would be the best indicator that the organization's risk management processes are operating effectively?

A) Management established policies and procedures that state risk will be considered.
B) Management openly discusses both risks and opportunities facing the organization.
C) The organization implemented formal operational risk management processes.

5. Which of the following statements is true with regard to the adequacy of a control design?

A) Even if a control is effective, it may not achieve the control objective due to an inadequate design.
B) Control designs are considered adequate as long as secondary controls will effectively mitigatethe risk.
C) Regardless of the adequacy of control design, it is important to evaluate the operating effectiveness of all key controls to justify the integrity of the internal audit process.

Solutions: