CPA AUD: Internal control and IT
Blueprint II.C · Area II, Assessing Risk and Developing a Planned Response · 25–35% of AUD
Ten AUD questions on internal control and it, untimed, with a reason for every answer option.
Or take the full AUD mock examWhat is the main purpose of a walkthrough of a transaction class?
Internal control and IT on CPA AUD
AUD tests the auditor's understanding of internal control and IT: the COSO components, control activities including segregation of duties, IT general and application controls, tests of controls and the evaluation of deficiencies.
- Blueprint groups
- II.C
- Share of the section
- Area II, Assessing Risk and Developing a Planned Response: 25–35%
- Our drill
- 10 questions from 10 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- COSO 2013 has five components: control environment, risk assessment, control activities, information and communication, and monitoring activities.
- Authorization, recordkeeping and custody of the same assets should be separated.
- IT general controls cover access, program changes and operations; application controls (edit, limit, field and sequence checks, batch totals) operate within applications.
- Controls are tested when the auditor plans to rely on them or when substantive procedures alone cannot provide sufficient appropriate evidence (AU-C 330.08).
- A material weakness is a deficiency with a reasonable possibility that a material misstatement will not be prevented, or detected and corrected, on a timely basis (AU-C 265.07).
- Integrated audits under PCAOB AS 2201 use a top-down approach, starting with the financial statements and entity-level controls.
Test yourself on internal control and it
Ten AUD questions on internal control and it, untimed, with a reason for every answer option.
Or take the full AUD mock examCommon questions
How much of the AUD section is internal control and it?
It sits in Blueprint Area II (II.C). The AICPA weights whole areas, not single topics; see the area’s range on the AUD page. Our 78-question mock draws each area at the middle of its range.
Are these real AUD questions?
No. The AICPA does not release live exam questions. These are original practice questions written to the published 2027 CPA Exam Blueprints, with a reason for every answer option and the standard or code section behind the key.
More AUD topics
- Ethics, independence and professional skepticismdrill
- Engagement terms, documentation, communications and quality managementdrill
- Planning, understanding the entity and materialitydrill
- Risk of material misstatement and frauddrill
- Evidence, audit procedures and samplingdrill
- Specific matters, misstatements, representations and subsequent eventsdrill
- Audit reportsdrill
- Attestation, review, compilation and compliance reportsdrill
AUD full mock exam: 4 hours, 5 testletsAUD task-based simulations
Blueprint and exam facts checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA.