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IIA Internal Audit Practitioner Sample Questions:

1. Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this area. Which of the following would be the most appropriate actions for the CAE?

A) Work with an internal subject matter expert to complete the audit.
B) Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
C) With management's agreement, amend the audit scope so that specialized expertise is not needed.

2. 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.

3. The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A) An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
B) An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
C) An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.

4. Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?

A) Automated workpapers.
B) Continuous auditing.
C) Control self-assessment.

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

Solutions: