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IIA Internal Audit Practitioner Sample Questions:

1. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The Standards require that the internal auditor document exit meetings
B) The results of the discussion form part of the internal auditor's performance review
C) The information may be needed if a disagreement about the content arises

2. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Integrity
B) Competency
C) Objectivity

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

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

4. Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?

A) Detailed flowchart.
B) Risk and control matrix.
C) Process map.

5. 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 declined to delegate critical audit lead responsibilities to a new auditor.
C) The auditor refused to use information learned during an audit to diversify his financial portfolio.

Solutions: