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IIA Internal Audit Practitioner Sample Questions:

1. What is the primary purpose of a preliminary survey?

A) To gain an understanding of the process under review.
B) To determine why the engagement is being performed.
C) To develop a risk and control matrix for the process under review.

2. Which of the following is an important consideration when providing quality audit communications?

A) Include as much detail as possible.
B) Provide a fair and balanced assessment.
C) Demonstrate knowledge by using technical language.

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

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

4. 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.

5. 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

Solutions: