ISO 9001:2015 INTERNAL AUDITOR
COURSE FINAL TEST 2026 QUESTIONS
WITH CORRECT ANSWERS GRADED
A+
◍ What is the primary purpose of Global Internal Audit Standards?.
Answer: To set out basic principles, provide a framework for performing
and promoting Internal Audit, and establish a basis for evaluating internal
audit performance.
◍ What are the five domains of the Global Internal Audit Standards?.
Answer: 1. Purpose and Authority, 2. Ethics and Professionalism, 3.
Governing the Internal Audit Function, 4. Managing the Internal Audit
Function, 5. Performing Internal Audit Services.
◍ open-minded.
Answer: ie. willing to consider alternative ideas or points of view;
◍ What is the role of Internal Audit in an organization?.
Answer: To strengthen the organization's ability to create, protect, and
sustain value by providing independent, risk-based, and objective assurance
advice.
◍ diplomatic.
Answer: ie. tactful in dealing with individuals;
◍ What is the significance of the year 2009 in the context of Internal Audit
Standards?.
Answer: In 2009, the Standards became global, marking a significant
development in the practice of internal auditing.
◍ observant.
, Answer: actively observing physical surroundings and activities;
◍ perceptive.
Answer: perceptive, ie. aware of and able to understand situations;
◍ What does Principle 1 of Ethics and Professionalism in Internal Auditing
emphasize?.
Answer: Demonstrating Integrity, which includes adherence to moral and
ethical principles and acting based on relevant facts.
◍ What is the focus of Standard 1.2 in the Ethics and Professionalism
domain?.
Answer: Internal Auditors must encourage and promote an ethics-based
culture within the organization.
◍ What does Principle 2 of Ethics and Professionalism address?.
Answer: Maintaining Objectivity, which requires an unbiased mental
attitude in performing internal audit services.
◍ versatile.
Answer: ie. able to readily adapt to different situations;
◍ tenacious.
Answer: ie. persistent and focused on achieving objectives;
◍ decisive.
Answer: ie. able to reach timely conclusions based on logical reasoning and
analysis;
◍ What is required of Internal Auditors under Standard 2.1?.
Answer: They must maintain an impartial and unbiased attitude when
performing internal audit services.
◍ What does Principle 3 of Ethics and Professionalism entail?.
Answer: Demonstrating Competency, meaning Internal Auditors must apply
the necessary knowledge, skills, and abilities in their roles.
◍ What is the focus of Standard 3.2 in the Ethics and Professionalism
domain?.
COURSE FINAL TEST 2026 QUESTIONS
WITH CORRECT ANSWERS GRADED
A+
◍ What is the primary purpose of Global Internal Audit Standards?.
Answer: To set out basic principles, provide a framework for performing
and promoting Internal Audit, and establish a basis for evaluating internal
audit performance.
◍ What are the five domains of the Global Internal Audit Standards?.
Answer: 1. Purpose and Authority, 2. Ethics and Professionalism, 3.
Governing the Internal Audit Function, 4. Managing the Internal Audit
Function, 5. Performing Internal Audit Services.
◍ open-minded.
Answer: ie. willing to consider alternative ideas or points of view;
◍ What is the role of Internal Audit in an organization?.
Answer: To strengthen the organization's ability to create, protect, and
sustain value by providing independent, risk-based, and objective assurance
advice.
◍ diplomatic.
Answer: ie. tactful in dealing with individuals;
◍ What is the significance of the year 2009 in the context of Internal Audit
Standards?.
Answer: In 2009, the Standards became global, marking a significant
development in the practice of internal auditing.
◍ observant.
, Answer: actively observing physical surroundings and activities;
◍ perceptive.
Answer: perceptive, ie. aware of and able to understand situations;
◍ What does Principle 1 of Ethics and Professionalism in Internal Auditing
emphasize?.
Answer: Demonstrating Integrity, which includes adherence to moral and
ethical principles and acting based on relevant facts.
◍ What is the focus of Standard 1.2 in the Ethics and Professionalism
domain?.
Answer: Internal Auditors must encourage and promote an ethics-based
culture within the organization.
◍ What does Principle 2 of Ethics and Professionalism address?.
Answer: Maintaining Objectivity, which requires an unbiased mental
attitude in performing internal audit services.
◍ versatile.
Answer: ie. able to readily adapt to different situations;
◍ tenacious.
Answer: ie. persistent and focused on achieving objectives;
◍ decisive.
Answer: ie. able to reach timely conclusions based on logical reasoning and
analysis;
◍ What is required of Internal Auditors under Standard 2.1?.
Answer: They must maintain an impartial and unbiased attitude when
performing internal audit services.
◍ What does Principle 3 of Ethics and Professionalism entail?.
Answer: Demonstrating Competency, meaning Internal Auditors must apply
the necessary knowledge, skills, and abilities in their roles.
◍ What is the focus of Standard 3.2 in the Ethics and Professionalism
domain?.
