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IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is most likely to be considered an internal audit assurance service?

A) Compliance engagement.
B) Facilitation engagement.
C) Process design engagement.

2. Operational management has asked the internal auditor for recommendations regarding an ineffective process. According to IIA guidance, which of the following would be the auditor's most appropriate response?

A) Explain that only management should recommend and implement the corrective action.
B) Refrain from providing recommendations to preserve audit independence.
C) Agree to offer recommendations based on observations and conclusions.

3. During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?

A) Only qualified procurement professionals should manage the procurement process.
B) The procurement process should begin with clearly specified needs.
C) The procurement process must be comprehensively documented.

4. A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?

A) Ratio analysis.
B) Trend analysis.
C) External benchmarking.

5. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

A) Determine travel and related costs for the engagement
B) Identify required technology and audit tools
C) Determine the sufficiency of internal audit staff

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