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IIA Internal Audit Practitioner Sample Questions:

1. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

A) Lack of background checks.
B) Vague job descriptions.
C) Poor interview skills.

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

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

3. According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?

A) The auditor declined to lead an audit of a department in which his nephew is the manager.
B) The auditor refused to use information learned during an audit to diversify his financial portfolio.
C) The auditor declined to delegate critical audit lead responsibilities to a new auditor.

4. A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

A) Location of all global operations that acquire goods through the organization's global purchasing department
B) A list of all items acquired through the organization's global purchasing department in the past year
C) Current governance laws and regulations in the countries in which the organization operates

5. Which of the following internal auditor attributes benefits the most from continuous professional development?

A) Objectivity.
B) Competency.
C) Integrity.

Solutions: