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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A) Championing the establishment of organization-wide risk management.
B) Setting the organization's risk appetite.
C) Coordinating risk management activities.

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

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

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

4. In a standard process mapping document, a diamond shape typically represents which of the following?

A) Decision.
B) Flow line.
C) Process or operation.

5. Which of the following conditions would threaten an internal auditor's objectivity?

A) Providing assurance services over the activity where the internal auditor was employed 10 months prior.
B) Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.
C) Providing consulting services over the activity where the internal auditor was employed two years prior.

Solutions: