ISO 9001:2015 INTERNAL AUDITOR
COURSE CERTIFICATION SCRIPT 2026
QUESTIONS WITH SOLUTIONS
GRADED A+
◍ Every organization has different processes, so there will always be some
exclusions in the ISO 9001 requirements of its QM
S. T/F.
Answer: False. Not every organization has exclusions of the ISO 9001
requirements in its QMS scope.
◍ Which of the following are components of the definition of internal
auditing?a. independence and objectivityb. a systematic and disciplined
approachc. helping the organization accomplish objectivesd. all of the
above.
Answer: d. all of the above
◍ Top management needs to define the responsibilities for the relevant roles of
the QMS and document them. t/f.
Answer: False. ISO 9001 doesn´t require companies to document
responsibilities and authorities in the QMS - it requires that responsibilities
and authorities are assigned and communicated, which can be done without
documenting them.
◍ While planning an internal audit, the internal auditor obtains knowledge
about the auditee to, among other things:a. develop an attitude of
professional skepticism about management's assertionsb. develop an
understanding of the auditee's objectives and risksc. make constructive
suggestions to management concerning internal control improvementsd.
evaluate whether misstatements in the auditee's performance reports should
, be communicated to senior management and the audit committee.
Answer: b. develop an understanding of the auditee's objectives and risks
◍ Assurance, Insight and Objectivity comprise: a. The mission of internal
auditing.b. The three lines of defense model.c. The objectives of internal
auditing.d. The value proposition.
Answer: d. The value proposition
◍ Independent outside auditors provide financial reporting assurance services
primarily for:a. the benefit of third partiesb. managementc. board of
directorsd. the CEO.
Answer: a. the benefit of third parties (investors, creditors, etc)
◍ AVF Company's new CFO has asked the company's CAE to meet with him
to discuss the role of the internal audit function. The CAE should inform the
CFO that the overall responsibility of internal audit is to:a. serve as an
independent assurance and consulting activity designed to add value and
improve the company's performanceb. assess the company's methods for
safeguarding its assets and, as appropriate, verify the existence of the
assetsc. review the integrity of financial and operating information and the
methods used to accumulate and report information.
Answer: a. serve as an independent assurance and consulting activity
designed to add value and improve the company's performance
◍ Which of the following is not true about business objectives?a. business
objectives represent targets of performanceb. establishing meaningful
business objectives is a prerequisite to effective internal controlc.
establishing meaningful business objectives is a key component of the
management processd. business objectives are management's means of
employing resources and assigning responsibilities.
Answer: b. establishing meaningful business objectives is a prerequisite to
effective internal control
◍ within the context of internal auditing, assurance services are best defined
as:a. objective examinations of evidence for the purpose of providing
independent assessmentsb. advisory services intended to add value and
, improve an organization's operationsc. professional activities that measure
and communicate financial and business datad. objective evaluations of
compliance with policies, plans, procedures, laws, and regulations.
Answer: a. objective examinations of evidence for the purpose of providing
independent assessments
◍ which of the following is mandatory guidance within the IPPF?a.
implementation guidanceb. supplemental guidancec. the value propositiond.
the core principles.
Answer: d. core principlesmandatory guidance: 1. core principles2.
definition of internal auditing3. international standards4. code of ethics
◍ Organizational knowledge can be maintained through up-to-date work
instructions, procedures, training, and so on. t/f.
Answer: True. Organizational knowledge is the knowledge necessary for the
organization to have for the operation of its processes and to achieve
conformity of products and services, and it can be maintained by work
instructions, procedures, training, etc.
◍ According to ISO 9001, the organization should have evidence that
employees have the appropriate training and experience by:1. Writing a
procedure that specifies the needs and actions taken for the competence and
training of the employees2. Train all the employees at least once a year
without the need of keeping any records3. Keeping records showing that the
employees really have these competences, such as certificates,
recommendations, proof of attendance at training courses, etc.4. Writing a
training plan.
Answer: 3. Keeping records showing that the employees really have these
competences, such as certificates, recommendations, proof of attendance at
training courses, etc.
◍ which of the following is recommended guidance within the IPPF?a. the
definition of Internal Auditingb. the standardsc. supplemental guidanced.
none of the above.
Answer: c. supplemental guidance1. implementation guidance 2.
COURSE CERTIFICATION SCRIPT 2026
QUESTIONS WITH SOLUTIONS
GRADED A+
◍ Every organization has different processes, so there will always be some
exclusions in the ISO 9001 requirements of its QM
S. T/F.
Answer: False. Not every organization has exclusions of the ISO 9001
requirements in its QMS scope.
◍ Which of the following are components of the definition of internal
auditing?a. independence and objectivityb. a systematic and disciplined
approachc. helping the organization accomplish objectivesd. all of the
above.
Answer: d. all of the above
◍ Top management needs to define the responsibilities for the relevant roles of
the QMS and document them. t/f.
Answer: False. ISO 9001 doesn´t require companies to document
responsibilities and authorities in the QMS - it requires that responsibilities
and authorities are assigned and communicated, which can be done without
documenting them.
◍ While planning an internal audit, the internal auditor obtains knowledge
about the auditee to, among other things:a. develop an attitude of
professional skepticism about management's assertionsb. develop an
understanding of the auditee's objectives and risksc. make constructive
suggestions to management concerning internal control improvementsd.
evaluate whether misstatements in the auditee's performance reports should
, be communicated to senior management and the audit committee.
Answer: b. develop an understanding of the auditee's objectives and risks
◍ Assurance, Insight and Objectivity comprise: a. The mission of internal
auditing.b. The three lines of defense model.c. The objectives of internal
auditing.d. The value proposition.
Answer: d. The value proposition
◍ Independent outside auditors provide financial reporting assurance services
primarily for:a. the benefit of third partiesb. managementc. board of
directorsd. the CEO.
Answer: a. the benefit of third parties (investors, creditors, etc)
◍ AVF Company's new CFO has asked the company's CAE to meet with him
to discuss the role of the internal audit function. The CAE should inform the
CFO that the overall responsibility of internal audit is to:a. serve as an
independent assurance and consulting activity designed to add value and
improve the company's performanceb. assess the company's methods for
safeguarding its assets and, as appropriate, verify the existence of the
assetsc. review the integrity of financial and operating information and the
methods used to accumulate and report information.
Answer: a. serve as an independent assurance and consulting activity
designed to add value and improve the company's performance
◍ Which of the following is not true about business objectives?a. business
objectives represent targets of performanceb. establishing meaningful
business objectives is a prerequisite to effective internal controlc.
establishing meaningful business objectives is a key component of the
management processd. business objectives are management's means of
employing resources and assigning responsibilities.
Answer: b. establishing meaningful business objectives is a prerequisite to
effective internal control
◍ within the context of internal auditing, assurance services are best defined
as:a. objective examinations of evidence for the purpose of providing
independent assessmentsb. advisory services intended to add value and
, improve an organization's operationsc. professional activities that measure
and communicate financial and business datad. objective evaluations of
compliance with policies, plans, procedures, laws, and regulations.
Answer: a. objective examinations of evidence for the purpose of providing
independent assessments
◍ which of the following is mandatory guidance within the IPPF?a.
implementation guidanceb. supplemental guidancec. the value propositiond.
the core principles.
Answer: d. core principlesmandatory guidance: 1. core principles2.
definition of internal auditing3. international standards4. code of ethics
◍ Organizational knowledge can be maintained through up-to-date work
instructions, procedures, training, and so on. t/f.
Answer: True. Organizational knowledge is the knowledge necessary for the
organization to have for the operation of its processes and to achieve
conformity of products and services, and it can be maintained by work
instructions, procedures, training, etc.
◍ According to ISO 9001, the organization should have evidence that
employees have the appropriate training and experience by:1. Writing a
procedure that specifies the needs and actions taken for the competence and
training of the employees2. Train all the employees at least once a year
without the need of keeping any records3. Keeping records showing that the
employees really have these competences, such as certificates,
recommendations, proof of attendance at training courses, etc.4. Writing a
training plan.
Answer: 3. Keeping records showing that the employees really have these
competences, such as certificates, recommendations, proof of attendance at
training courses, etc.
◍ which of the following is recommended guidance within the IPPF?a. the
definition of Internal Auditingb. the standardsc. supplemental guidanced.
none of the above.
Answer: c. supplemental guidance1. implementation guidance 2.
