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IIA Internal Audit Practitioner Sample Questions:

1. During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

A) When developing the test approach.
B) When allocating resources.
C) When documenting the work program.

2. A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A) The officer appears to be living beyond his means.
B) The officer has no professional qualifications.
C) The officer never speaks about the operations.

3. Which of the following is a purpose of an embedded audit module?

A) It enables continuous monitoring of transaction processing.
B) It verifies the correctness of account balances on a master file.
C) It identifies program code that may have been inserted for unauthorized purposes.

4. 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.

5. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Post-engagement survey of management of the audited area.
B) Staff skills audit.
C) Approved engagement work program.

Solutions: