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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 2: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 3: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 4: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
Question 1
Which of the following is a common computer-assisted audit tool used to analyze data?
A. Word processing software
B. Social media
C. Spreadsheet software
Question 2
Which of the following describes an internal auditor's use of external benchmarking?
A. The auditor compares return on equity for a beverage company against its competitor to analyze profitability.
B. The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
C. The auditor calculates the net profit margin for a business segment to analyze the profitability.
Question 3
Which of the following is an example of a detective control?
A. Reconciliations.
B. Required authorizations.
C. Segregation of duties.
Question 4
According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?
A. Hire the required number of internal auditors to accomplish the audit plan
B. Recruit candidates to fulfill the skills requirement of the internal audit activity
C. Assess each candidate's competency for an upcoming audit
Question 5
Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?
A. Business process improvement
B. Operational
C. Due diligence
Solutions:
| Question 1 Answer: C | Question 2 Answer: A | Question 3 Answer: A | Question 4 Answer: B | Question 5 Answer: B |
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