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IIA Internal Audit Practitioner Sample Questions:

1. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) A lack of specialist IT skills needed to use the tools.
B) Difficulty getting the requisite IT personnel to conduct the tests.
C) Difficulty obtaining access privileges to relevant and reliable data.

2. An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?

A) Recommendations aimed at reducing risk exposure.
B) Confirmation that controls are operating efficiently.
C) Reports that state identified deficiencies were remedied during the audit.

3. Which of the following is an advantage of communicating audit observations as they are identified?

A) The auditor may be able to plan more efficiently next year's audit
B) The auditor may receive additional pertinent documentation or other relevant information
C) The auditor may not need to communicate the final results of the audit to the board

4. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Provide training and mentoring opportunities
B) Develop a risk-based internal audit plan
C) Obtain approval of the internal audit activity's purpose, authority, and responsibility

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

Solutions: