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IIA Internal Audit Practitioner Sample Questions:

1. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Attribute sampling.
B) Judgmental sampling.
C) Haphazard sampling.

2. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) Difficulty getting the requisite IT personnel to conduct the tests.
B) A lack of specialist IT skills needed to use the tools.
C) Difficulty obtaining access privileges to relevant and reliable data.

3. 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

4. To be organizationally independent, the chief audit executive should administratively report to which of the following?

A) The board of directors.
B) The audit committee.
C) The chief executive officer.

5. An internal auditor was assigned to a payroll process audit engagement. At which stage ofengagement planning would the auditor conduct a risk assessment?

A) After documenting the process.
B) After determining audit engagement objectives.
C) After allocating resources.

Solutions: