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Internal Auditor Interview Questions

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Whether you are preparing to interview a candidate or applying for a job, review our list of top Internal Auditor interview questions and answers.

  1. Why are internal audits necessary for a company? See answer
  2. How do you organise the progress of an audit? See answer
  3. What would you do if you had a conflict with the upper management team? See answer
  4. What do you like most about your job as an internal auditor? See answer
  5. Are you recognised by the Institute of Internal Auditors? See answer
  6. How would you rate your writing skills on an audit report? See answer
  7. What is your experience working with auditing software programmes? See answer
  8. Have you ever supervised a team of junior auditors? How did you delegate tasks? See answer
  9. What are the principal audit risks our company could face in the present and in the future? See answer
  10. What procedure do you use to prepare and conduct an internal audit?
  11. What are the IFRS, and how are they used?
  12. Can you mention an internal auditor skill that sets you apart from other auditors?
  13. What is the first step to follow when you discover incorrect financial statements?
  14. How do you deal with conflicts with your coworkers? 
  15. What documents are necessary to present an efficient internal audit?
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Hire your next Internal Auditor today.

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Hire your next Internal Auditor today.

Post a job
Our mission

Indeed’s Employer Resource Library helps businesses grow and manage their workforce. With over 15,000 articles in 6 languages, we offer tactical advice, how-tos and best practices to help businesses hire and retain great employees.

Read our editorial guidelines

15 Internal Auditor Interview Questions and Answers

Why are internal audits necessary for a company?

This question can give you insight into whether the candidate understands the benefits of internal audits within a company and how these can help a company financially. What to look for in an answer:

  • Recognition of the job's importance
  • A clear description of the job's duties and responsibilities
  • Basic audit knowledge

Example:

"Internal audits help a company plan, organise, direct, and control all of its operations. Using them, companies can make changes to ensure they obey all laws and regulations."

What procedure do you use to prepare and conduct an internal audit?

This question evaluates the candidate's knowledge of the internal auditing process. Auditors must know which departments in a company require an internal audit and how frequently to conduct them. What to look for in an answer:

  • Strategic thinking
  • Technical knowledge
  • Experience and effective plan of action

Example:

 “I analyse the purpose and reach of each audit within the relevant department. The information gathered allows me to meet with the team and identify the areas that need improvement. Then, I create a brief report with recommendations and delegate responsibilities to make the required changes.”

How do you organise the progress of an audit?

The audit's format itself isn't the most relevant part of the internal auditor's job. This question helps identify how the candidate records their progress and comes to reasonable conclusions about the needs of a company. What to look for in an answer:

  • organisational skills
  • Attention to detail 
  • Ability to write effective reports

Example:

 “I record all progress in written form. That way, I can look back at the information as the audit progresses. Additionally, I write detailed reports that protect and document my work and the company in case of any issues that may arise.”

What would you do if you had a conflict with the upper management team?

Conflict resolution is a highly valued skill for any job opening since conflicts are likely to happen within the work environment. The internal auditor must demonstrate they understand how to mediate with the company's directors and that they can solve problems within the team effectively. What to look for in an answer:

  • Conflict resolution
  • Teamwork
  • Problem-solving skills

Example:

 “In the past, when I had an issue with one of the company's directors, I tried to listen to their opinions carefully. We didn't agree on how an audit was being conducted, so I investigated the root of the problem and tried to communicate my points clearly. At last, I was able to explain my findings, so that we had an understanding and could complete the audit without any further disagreements.”

What are the IFRS, and how are they used?

An excellent candidate for the internal auditor position has an in-depth knowledge of the International Financial Reporting Standards (IFRS). These global accounting standards are fundamental to carrying out audits correctly. What to look for in an answer:  

  • Understands the applied standards
  • Recognition of what IFRS are
  • Technical knowledge

Example:

 "IFRS stands for International Financial Reporting Standards. These standards establish requirements for recognition, measure, presentation, and information about transactions. They improve the language and transparency of financial records."

Can you mention an internal auditor skill that sets you apart from other auditors?

It's essential to know what the candidate's main professional skills are. This question allows you to learn how efficient their contribution to the company will be. In addition, it helps you identify the knowledge that the candidate has about the complex aspects of the profession. What to look for in an answer:

  • Differentiating abilities of the person with respect to others
  • Ability to apply their knowledge in a working environment
  • Identify key points for the position

Example:

 "One aspect that stands out for me as an internal auditor is my critical thinking. I feel I can identify problems that arise and propose effective solutions for the organisation. My goal is to establish an action plan in order to bring financial clarity to a company."

What is the first step to follow when you discover incorrect financial statements?

The internal auditor must be able to identify any misconduct within the company. The way a candidate handles the discovery of an irregular practise demonstrates how they will resolve any issues that arise with a company's finances. This question addresses the person's judgment. What to look for in an answer:

  • Discretion in handling sensitive problems
  • Strategic planning skills
  • Analytical thinking

Examples: 

Example:

“The first step I follow, when met with misconduct, is to stop and analyse the situation. I think before taking action and ensure I haven't made a mistake in my work. Then, I communicate with the board of directors of the company to explain my findings and discuss next steps.”

How do you deal with conflicts with your coworkers?

Occasionally, an employee may interfere with the internal auditor's work. These interferences limit the audit's effectiveness and risk negative consequences. Therefore, it's important to know how the candidate solves such conflicts. What to look for in an answer:

  • Negotiation skills
  • Conflict resolution skills
  • Ability to stand firm

Example:

 “As an internal auditor, I strive to work well with all employees of a company. In the instance of an employee who constantly attempts to disrupt my work, I first talk to them directly. This is to make sure they know that there is a problem. If the disruptions or conflict persists, I bring it to management for mediation. Encouraging cooperation and honestly between all individuals is essential for a positive work dynamic.” 

What do you like most about your job as an internal auditor?

Everyone has a particular area of their job they enjoy most, and it's important to know what the candidate enjoys most about the internal auditor role. This question gives you insight into whether the person will adapt to the culture of your company. What to look for in an answer:

  • Professional goals
  • Identification of speciality areas
  • Enthusiasm for the role

Example:

 “As an internal auditor, I enjoy problem-solving and helping a company achieve its financial goals. In addition, I enjoy having close communication with the different departments within a company.”

Are you recognised by the Institute of Internal Auditors?

The Institute of Internal Auditors' certification is an indicator of the skills and competencies of the candidate, which is why this question is relevant for any person applying for the position of internal auditor. What to look for in an answer: 

  • Candidate's level of training
  • Desire to improve
  • Understands the auditor's ethical code

Example:

 "I have the certification from the Institute of Internal Auditors of North America. Through the certification process, I was able to improve my professional skills and generate trust with the company where I was previously working.”

How would you rate your writing skills on an audit report?

The internal auditor frequently elabourates many written documents, therefore, writing skills are fundamental for this job. You want a candidate who possesses clear and appropriate writing skills. What to look for in an answer:

  • Experience writing reports
  • Technical knowledge
  • Strong writing skills

Example:

 “Thanks to my experience as an internal auditor, I consider myself excellent at writing audit reports. I'm familiar with the terms and grammar rules. I also know very well how these documents should be structured.”

What documents are necessary to present an efficient internal audit?

The question helps you know the experience level of the candidate regarding the realisation of internal audits. Every business has its own procedure, but it's always a good idea to discover the work dynamic of a new employee. What to look for in an answer:

  • Specific data on how to get started
  • Principal auditory knowledge
  • Analysis capacity

Example:

 “Some of the standard documents I request for an internal audit are annual accounts, trial balance reports, minutes books, and tax settlements. However, this may vary depending on the company I'm working with.”

What is your experience working with auditing software programmes?

The use of technology is fundamental for an internal auditor. With this question, you can identify the software in which the candidate has the most experience using. What to look for in an answer:

  • Auditing software programmes management
  • Streamlining processes
  • organisational methods

Example:

 “I've always worked with auditing software programmes because they allow me to record progress and maintain organisation with my audits. I use it because it's an efficient way to access data.”

Have you ever supervised a team of junior auditors? How did you delegate tasks?

Frequently, the internal auditor may work with a team of less experienced professionals. Identifying the candidate's leadership and teaching competencies is an important step to understand how the candidate will help other professionals grow. What to look for in an answer:

  • Leadership qualities
  • Teamwork
  • Ability to teach others

Example:

“I've worked with junior auditors in the past, and teaching others is something I really enjoy. It allows me to share my knowledge. Working with junior auditors is the perfect opportunity to prepare them for the demands of the job. I like to delegate tasks according to the strengths and weaknesses of each person. I try to give them regular feedback on their tasks, this way they know what to improve.”

What are the principal audit risks our company could face in the present and in the future?

An important aspect that should be evaluated during a job interview is the candidate's knowledge of your company. Through this question, you'll know if the person has researched the company and understands the internal auditing position. What to look for in an answer: 

  • Critical thinking
  • Knowledge about the company
  • Auditing principles

Examples:

Example:

“I believe one of the main audit risks the company could face is not communicating audit results with the entyre company. We could prevent this if we use the right communication channels.”

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