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

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

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

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

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. 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.

Solutions: