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

2. Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A) Internal auditors should assist in designing strong controls.
B) Internal auditors should evaluate the effectiveness and efficiency of internal controls.
C) Internal auditors should monitor how internal controls are functioning.

3. An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. Which of the following controls is most appropriate to address this type of issue?

A) The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.
B) The supervisor should observe the input of invoices into the payment system.
C) The supervisor should verify that the amount paid agrees with the contracted amount.

4. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Haphazard sampling.
B) Attribute sampling.
C) Judgmental sampling.

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

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

Solutions: