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IIA Internal Audit Practitioner Sample Questions:

1. What is the primary objective for testing controls?

A) To understand whether a control is in place.
B) To determine whether controls are operating effectively.
C) To identify major patterns of errors or irregularities that might exist in final account balances.

2. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A) Coordinating risk management activities.
B) Setting the organization's risk appetite.
C) Championing the establishment of organization-wide risk management.

3. According to IIA guidance, which of the following are commonly standardized workpaper elements?

A) Workpapers should include a uniform cross-referencing system
B) Workpapers should be completed in an electronic format only
C) Workpapers should be supported by inclusion of original documentation

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

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

5. Which of the following is an example of a detective control?

A) Required authorizations.
B) Reconciliations.
C) Segregation of duties.

Solutions: