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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

A) Facilitating organizational control self-assessments
B) Advising on control designs
C) Assisting with the development of policies and procedures

2. When is it appropriate for the internal auditor to determine the engagement's scope and objectives?

A) In the final engagement report
B) During the performance of the engagement
C) During the planning of the engagement

3. Information collected and documented in audit workpapers should be sufficient to:

A) Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.
B) Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.
C) Support engagement observations and be consistent with engagement objectives.

4. To be organizationally independent, the chief audit executive should administratively report to which of the following?

A) The audit committee.
B) The chief executive officer.
C) The board of directors.

5. 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.

Solutions: