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IIA Internal Audit Practitioner Sample Questions:
1. Which of the following internal auditor attributes benefits the most from continuous professional development?
A) Objectivity.
B) Integrity.
C) Competency.
2. Which of the following statements is true with regard to the adequacy of a control design?
A) Even if a control is effective, it may not achieve the control objective due to an inadequate design.
B) Control designs are considered adequate as long as secondary controls will effectively mitigatethe risk.
C) Regardless of the adequacy of control design, it is important to evaluate the operating effectiveness of all key controls to justify the integrity of the internal audit process.
3. Which of the following conditions would threaten an internal auditor's objectivity?
A) Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.
B) Providing consulting services over the activity where the internal auditor was employed two years prior.
C) Providing assurance services over the activity where the internal auditor was employed 10 months prior.
4. Information collected and documented in audit workpapers should be sufficient to:
A) Support engagement observations and be consistent with engagement objectives.
B) Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.
C) Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.
5. According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?
A) The auditor is prudent in the use and protection of information acquired in the course of her work
B) The auditor does not accept anything that may impair or be presumed to impair her professional judgment
C) The auditor continually improves her proficiency and the effectiveness and quality of her services
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: C |






