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About the test:

The Aptitude test for Auditors uses scenario-based MCQs to evaluate candidates on their aptitude for auditing, risk assessment, and compliance. The test assesses candidates' understanding of topics such as auditing standards, risk management, fraud detection, internal controls, accounting principles, and regulatory compliance. Candidates are evaluated on their ability to identify risks and control weaknesses, evaluate audit evidence, communicate audit findings, and ensure compliance with regulations and accounting principles.

Covered skills:

  • Balance Sheet Reconciliations
  • Endowment
  • Chart of Accounts (COA)
  • Equipment management
See all covered skills

9 reasons why
9 reasons why

Adaface Aptitude Test for Auditors is the most accurate way to shortlist Auditors



Reason #1

Tests for on-the-job skills

The Aptitude test for Auditors helps recruiters and hiring managers identify qualified candidates from a pool of resumes and take objective hiring decisions. It reduces the administrative overhead of interviewing too many candidates and saves expensive engineering time by filtering out unqualified candidates.

You can use the Adaface Aptitude test for Auditors to screen candidates for the following roles:

  • Auditor
  • Internal Auditor
  • External Auditor
  • Financial Accountant
  • Risk Manager
  • Investigative Analyst
  • Financial Consultant
Reason #2

No trick questions

no trick questions

Traditional assessment tools use trick questions and puzzles for the screening, which creates a lot of frustration among candidates about having to go through irrelevant screening assessments.

The main reason we started Adaface is that traditional pre-employment assessment platforms are not a fair way for companies to evaluate candidates. At Adaface, our mission is to help companies find great candidates by assessing on-the-job skills required for a role.

Why we started Adaface ->
Reason #3

Non-googleable questions

We have a very high focus on the quality of questions that test for on-the-job skills. Every question is non-googleable and we have a very high bar for the level of subject matter experts we onboard to create these questions. We have crawlers to check if any of the questions are leaked online. If/ when a question gets leaked, we get an alert. We change the question for you & let you know.

These are just a small sample from our library of 10,000+ questions. The actual questions on this Aptitude test for Auditors will be non-googleable.

🧐 Question

Medium

Comprehensive income
Solve
ProCoder Inc. reported the following information on Dec 31st. If we ignore income tax, what should ProCoder report as comprehensive income as of Dec 31?
 image

Medium

Land Sale
Balance Sheet
Solve
Here’s the balance sheet for SinkedIn Ltd as of December 31, 2022:
 image
SinkedIn Ltd acquires a smaller company for $100,000 cash. The acquisition adds $60,000 in goodwill and increases the long-term investments by $40,000. 

Here’s the new balance sheet created after these changes:
 image
Which of the following rows are erroneous rows in the balance sheet after the acquisition?

Medium

Sell off long-term investment
Balance Sheet
Solve
Review the following balance Sheet for Company Sinclair as of December 31, 2023 (in thousands of dollars)
 image
 image
Suppose that Company Sinclair has a tax rate of 30%. What will be the company's new equity balance if the company sells all its long-term investments at their book value, pays off all its short-term debt, and distributes the remaining cash as a dividend to shareholders?

Medium

Increasing monthly gross profit
Solve
The CEO of Snipr. Inc wants to grow monthly gross profit by 4%. If costs stay the same, what does the sales turnover need to be in February to achieve this goal?
 image

Hard

Magic bag
Algebra
Solve
Alex’s uncle is a magician who gave them a magic bag in which coins get doubled each time you put those coins into it. Initially, Alex had few coins with them. So, Alex put all the coins, and the coins got doubled. Alex took out all the coins and gave a few to their friend and then again put the remaining coins back in the bag. The coins doubled again; Alex took out all the coins again and gave a few coins to their second friend. Alex then put the remaining coins in the bag and the coins doubled again. Alex took out all the coins and gave a few coins to their third friend. 
There were no coins left with Alex when Alex gave coins to the third friend and Alex gave an equal number of coins to each friend. What is the minimum number of coins Alex had initially and how much did Alex give to each friend?
A: Started with 3 coins
B: Started with 5 coins
C: Started with 6 coins
D: Started with 7 coins
E: Started with 9 coins
F: Gave 3 coins in every turn
G: Gave 4 coins in every turn
H: Gave 5 coins in every turn
I: Gave 7 coins in every turn
J: Gave 8 coins in every turn
K: Gave 9 coins in every turn

Medium

Three Clocks
Time
Solve
In my house, there are three clocks of different shapes – a round clock, a square clock, and a rhombus clock. The rhombus clock is always accurate whereas the round clock gains 2 minutes every day and the square clock loses 2 minutes every day. I checked the clocks on July 22nd, 2007 at 10 PM, and they were showing different times.
Two hours later, when I checked, the clocks were showing the same time, then on which date will all three clocks show the same time again?
A: 17 July 2008 
B: 23 Sep 2007
C: 25 July 2009
D: 19 Aug 2008
E: 26 July 2008
F: 28 Nov 2007
G: 11 June 2008
H: 15 Aug 2007

Easy

Overseas office
Solve
Your company recently opened a second office overseas. Some of the people from the original office will be relocating. All the people hired in the last six months will continue working in the original location where they were hired. Which of the following statements can be true regarding employees relocating?

Medium

China manufacturing
Solve
The cost of manufacturing phones in China is twenty percent lesser than the cost of manufacturing phones in Vietnam. Even after adding shipping fees and import taxes, it is cheaper to import phones from China to Vietnam than to manufacture phones in Vietnam. Which of the following statements is best supported by the given information. 
A: The shipping fee from China to Vietnam is more than 20% of the cost of manufacturing a phone in China.
B: The import taxes on a phone imported from China to Vietnam is less than 20% of the cost of manufacturing the phone in China. 
C: Importing phones in Vietnam will cut 20% of the manufacturing jobs in Vietnam.
D: It takes 20% more time to manufacture a phone in Vietnam than it does in China.
E: Labour costs in Vietnam are 20% higher than in China.

Medium

Commerical Premises
Solve
A large real estate company conducted a recent study of their customers. The study was designed to uncover insights regarding the main criteria for choosing to invest in a residential property. A majority of the customers surveyed stated the 'returns profile' was their main priority, followed by 'development potential' and 'stability of income'. 'Portfolio legacy' ranked at the bottom in the list of factors. It was interesting to note that respondents were less likely to have residential holdings that formed part of mixed-use assets i.e. as an add on to commercial investment. One might assume that more investors are proactively investing in residential real estate rather than having incidental exposure via business investments. 
Based on the given passage, what can we say about the following statement?

Business owners having commercial premises often have a residential property as part of their portfolio.

Medium

Tennis Players
Solve
A tennis coach was trying to put together a team of 4 players for a tennis championship out of 7 players. R, S, T are the male players, and W, X, Y, Z are the female players. Note that all players have equal ability, and the team needs to have atleast 2 male players. While selecting the team we need to keep in mind that all 4 players should be able to play with each other. 
 image
We also need to keep the following restrictions in mind:
- R cannot play with Y
- S cannot play with W
- T cannot play with Z
Which of the following are true:

A: S and Z cannot be in the team together.
B: T and Y cannot be in the team together.
C: T and X cannot be in the team together.

Hard

CID Agent
Coding Decoding
Solve
A code ("EIG AUC REO RAI COG") was sent to the criminal office by a CID agent named Batra.  However, four of the five words are fake, with only one containing the information. They also included a clue in the form of a sentence: "If I tell you any character of the code word, you will be able to tell how many vowels there are in the code word." Are you able to figure out what the code word is?
A: RAI 
B: EIG
C: AUC
D: REO
E: COG
F: None

Medium

Positive correlation
Solve
Myra is working on her thesis for which she created a scatter plot of the number of teachers and the number of college graduates for cities in Australia. She noticed a positive correlation. Which of these do you think is the probable explanation for this correlation?
A: Teachers encourage people to go to college, so an increase in the number of teachers leads to an increase in the number of college graduates. 

B: Some college graduates choose teaching as a profession after graduating, so an increase in the number of college graduates also leads to an increase in the number of teachers.

C: There are more college graduates and teachers in higher income cities, so income is a confounding variable here, make it difficult to prove causation between number of teachers and number of college graduates. 

D: Cities with a higher population have more teachers and more college graduates, so the correlation is due to a third variable (population of city).

E: The provided data is insufficient, so it is extremely difficult to establish the reason for the correlation.

F: Most college students choose non-teaching professions after graduating, which explains the correlation. 

G: In Australia, college students are encouraged by their teachers to choose teaching as a profession after graduating.

Medium

MATCH INDEX LOOKUP
Solve
Some friends live in adjacent apartments in a building in Central Perk, New York. We want to write a function to search the apartment number by name. Which of the following functions should we use?
 image

Medium

Organization data
Data transformation
Solve
We have two Excel files with organization data. One file has Organization ID and Organization Name fields, whereas the second file has Organization ID, Organization Name and Country fields. We wrote a query to retrieve the data from both files. Here’s a sample of the data retrieved:
 image
We want to ensure Organization ID field is unique. Which of the following is the ideal solution that ensures Organization ID field is unique while retaining Country data?

A: Select the Organization ID and Country columns, and then click Keep Duplicates.
B: Select the Organization ID and Country columns, and then click Remove Duplicates.
C: Use Group BY function to group the rows by Organization ID. Specify output columns for Organization Name and Country using MAX operation.
D: Select Organization ID column and then click Remove Duplicates. Then specify output columns for Country using MAX operation.

Medium

Student scores
Data formatting
Solve
Here’s a sample Excel data source:
 image
Here’s the expected data format: 
 image
Which of the following is the correct way to transform the data from the query editor to achieve the result?

A: Columns to Select: Student Only
B: Columns to Select: Student and Student ID
C: Columns to Select: Primary and Secondary
D: Command to Use: Pivot Column
E: Command to Use: Reverse Rows
F: Command to Use: Unpivot Columns

Medium

VLOOKUP blood donor
Solve
We are looking to find the contact number of the only blood donor with blood group O-. Which function should we use to look up the correct contact number? Here's the documentation for VLOOKUP: =VLOOKUP(lookup value, range containing the lookup value, the column number in the range containing the return value, Approximate match (TRUE) or Exact match (FALSE)).
 image
A: =VLOOKUP("O-", A1:E10, 3, TRUE)
B: =VLOOKUP("O-", A1:E10, 3, FALSE)
C: =VLOOKUP("O-", D1:D10, 4)
D: =VLOOKUP("O-", D1:D10, 3)
E: =VLOOKUP("O-", A1:E10, 4, TRUE)
F: =VLOOKUP("O-", A1:E10, 4, FALSE)
G: =VLOOKUP("Kane", A1:E10, 4)

Medium

Airline Operators
Solve
Four airline operators A, B, C and D operate on a popular route between 2 cities, Rome and Venice in Italy. Airline A wanted to increase the number of seats sold, so they reduced their fares for this route. Airlines B, C, D imitated this move immediately. The general belief is that the volume of air travel between Rome and Venice would increase as a result of this. Which of the following statements, if true, would add trust to the general belief?
A: All 4 airlines see increased profits.
B: Airlines start slashing rates for other routes as well.
C: A study shows that around 80% of air travel in Italy is company sponsored.
D: A study shows that air travellers in Italy are price sensitive.

Medium

Call Gurj Clooners
Solve
 image
Folks should call Gurj Clooners if they want to:

Medium

Cigarette taxation regime
Solve
Cigarettes account for only 23% of tobacco consumption, and only 16% of 250 million tobacco consumers use cigarettes. However these 16% contribute 85% of the tax revenues to the Exchequer from the tobacco sector. The punitive cigarette taxation regime has kept the tax base narrow, and lowering taxes will expand this base. Which of these best bolsters the conclusion that lowering duties will expand the tax base?
A: The cigarette manufacturers’ association has decided to indulge in aggressive promotion.

B:  Cigarette manufacturers are lobbying for a reduction on duties.

C: There is a likelihood that tobacco consumers will shift to cigarette smoking if cigarette prices reduce.

D: An increase in duties on non-cigarette tobacco may lead to a shift in favor of cigarette smoking.

E: There is a likelihood that tobacco consumers will shift to cigarettes if cigarette prices reduce.

F: A decrease in duties on non-cigarette tobacco may lead to more tobacco consumers shifting to cigarettes. 

G: Cigarette smokers are becoming increasing aware of associated health risks.

H: Increased health warnings could reduce the tax base.

Easy

Reading Comprehension
Solve
 image
This note informs Savannah that:

A: she can purchase new toys at a discounted rate.
B: the toy store has a new collection that she can purchase from now.
C: she can sell her used toys to the store.
D: she can get used and new toys in the ongoing sale at the store.
🧐 Question🔧 Skill

Medium

Comprehensive income
2 mins
Accounting
Solve

Medium

Land Sale
Balance Sheet
3 mins
Accounting
Solve

Medium

Sell off long-term investment
Balance Sheet
3 mins
Accounting
Solve

Medium

Increasing monthly gross profit
2 mins
Numerical Reasoning
Solve

Hard

Magic bag
Algebra
3 mins
Numerical Reasoning
Solve

Medium

Three Clocks
Time
3 mins
Numerical Reasoning
Solve

Easy

Overseas office
2 mins
Verbal Reasoning
Solve

Medium

China manufacturing
2 mins
Verbal Reasoning
Solve

Medium

Commerical Premises
2 mins
Verbal Reasoning
Solve

Medium

Tennis Players
3 mins
Logical Reasoning
Solve

Hard

CID Agent
Coding Decoding
3 mins
Logical Reasoning
Solve

Medium

Positive correlation
2 mins
Logical Reasoning
Solve

Medium

MATCH INDEX LOOKUP
2 mins
Excel
Solve

Medium

Organization data
Data transformation
3 mins
Excel
Solve

Medium

Student scores
Data formatting
2 mins
Excel
Solve

Medium

VLOOKUP blood donor
2 mins
Excel
Solve

Medium

Airline Operators
2 mins
English
Solve

Medium

Call Gurj Clooners
2 mins
English
Solve

Medium

Cigarette taxation regime
2 mins
English
Solve

Easy

Reading Comprehension
2 mins
English
Solve
🧐 Question🔧 Skill💪 Difficulty⌛ Time
Comprehensive income
Accounting
Medium2 mins
Solve
Land Sale
Balance Sheet
Accounting
Medium3 mins
Solve
Sell off long-term investment
Balance Sheet
Accounting
Medium3 mins
Solve
Increasing monthly gross profit
Numerical Reasoning
Medium2 mins
Solve
Magic bag
Algebra
Numerical Reasoning
Hard3 mins
Solve
Three Clocks
Time
Numerical Reasoning
Medium3 mins
Solve
Overseas office
Verbal Reasoning
Easy2 mins
Solve
China manufacturing
Verbal Reasoning
Medium2 mins
Solve
Commerical Premises
Verbal Reasoning
Medium2 mins
Solve
Tennis Players
Logical Reasoning
Medium3 mins
Solve
CID Agent
Coding Decoding
Logical Reasoning
Hard3 mins
Solve
Positive correlation
Logical Reasoning
Medium2 mins
Solve
MATCH INDEX LOOKUP
Excel
Medium2 mins
Solve
Organization data
Data transformation
Excel
Medium3 mins
Solve
Student scores
Data formatting
Excel
Medium2 mins
Solve
VLOOKUP blood donor
Excel
Medium2 mins
Solve
Airline Operators
English
Medium2 mins
Solve
Call Gurj Clooners
English
Medium2 mins
Solve
Cigarette taxation regime
English
Medium2 mins
Solve
Reading Comprehension
English
Easy2 mins
Solve
Reason #4

1200+ customers in 75 countries

customers in 75 countries
Brandon

With Adaface, we were able to optimise our initial screening process by upwards of 75%, freeing up precious time for both hiring managers and our talent acquisition team alike!


Brandon Lee, Head of People, Love, Bonito

Reason #5

Designed for elimination, not selection

The most important thing while implementing the pre-employment Aptitude test for Auditors in your hiring process is that it is an elimination tool, not a selection tool. In other words: you want to use the test to eliminate the candidates who do poorly on the test, not to select the candidates who come out at the top. While they are super valuable, pre-employment tests do not paint the entire picture of a candidate’s abilities, knowledge, and motivations. Multiple easy questions are more predictive of a candidate's ability than fewer hard questions. Harder questions are often "trick" based questions, which do not provide any meaningful signal about the candidate's skillset.

Reason #6

1 click candidate invites

Email invites: You can send candidates an email invite to the Aptitude test for Auditors from your dashboard by entering their email address.

Public link: You can create a public link for each test that you can share with candidates.

API or integrations: You can invite candidates directly from your ATS by using our pre-built integrations with popular ATS systems or building a custom integration with your in-house ATS.

invite candidates
Reason #7

Detailed scorecards & benchmarks

Reason #8

High completion rate

Adaface tests are conversational, low-stress, and take just 25-40 mins to complete.

This is why Adaface has the highest test-completion rate (86%), which is more than 2x better than traditional assessments.

test completion rate
Reason #9

Advanced Proctoring


What topics are covered in the Aptitude Test for Auditors?

Use it to verify the accuracy of the balance sheet by comparing the numbers present in General Ledger to the other forms of documentation

Balance Sheet Reconciliations

An index of all possible financial accounts in a company's General Ledger

Chart of Accounts (COA)

Donation of property or money to a non-profit to be used for specific purposes

Endowment

Management, maintenance, and monitoring of motorized and non-motorized assets

Equipment management

Is the cut-off of financial activities of an organization to generate financial reports for stakeholders

Fiscal closing

If people or entities cannot repay debts to creditors, they can seek relief for some or all of their debt through this legal process

Bankruptcy
Journals

Closing of a small business's General Ledger to transfer temporary-account balances to retained earnings to reduce the balances to zero

Ledger closing
Location code
Organization code

Petty Cash is a small amount of money utilized to pay small expenses

Petty cash

It is a number that is used in IFIS to identify the function associated with a balance or transaction

Program code

Are activities that function as a non-profit business

Self Supporting Activities
Sales and use tax
Income Tax Statement
Tax-Exempt Status

Cash investment pool geared towards maximizing returns on short-term cash balances

Short Term Investment Pool (STIP)

Set of procedures, standards, and principles

Accounting Standards
Assets
Auditing

Is the process of matching the balances in an organization's/individuals accounting records for a cash account to the corresponding information on their bank statement.

Bank Reconciliations
Index
Billing
Bond Essentials

Bookkeeping is a practice of maintaining and recording all financial transactions in a business

Bookkeeping

Process of planning the expenses for a given duration of time

Budgeting

Is the act of ensuring a business maximizes its potential production and activities output

Capacity Management

Refers to the process of managing and collecting cash flow

Cash Management

Refers to an accounting procedure that occurs at the end of each month or a fixed time by the company

Closing the Books

Refers to the amount owed to the business by its customers

Collections
Constraint Management
Controls
Corporations
Cost Accounting
Credit

Refers to a company's book value

Equity

It's a broader measure of the worth of an asset

Fair Value

Use it to evaluate budgets, projects, businesses, and finance-related transactions

Financial Analysis
Financial Ratios

The official or formal records of the financial activities of an entity

Financial Statements
Financing

Assets purchased for long-term use and are not cashed in immediately

Fixed Assets
Fraud

Set of unique standards, accounting systems, and processes supporting the federal government

Governmental Accounting
Insurance

The body of accounting that deals with valuing accounting for changes in the inventoried assets

Inventory Accounting

Its the process of storing, using, ordering, and selling a company's inventory

Inventory Management
Investments
Investor Relations
Leases
Liabilities

When two separate entities combine forces to become a joint new organization

Mergers & Acquisitions

The way with which non-profit organizations record, plan, and report their finances

Nonprofit Accounting
Organizations
Partnerships

Something that is created any time money is owed by a firm for products or services rendered

Payables

A business process of payment for paying employees

Payroll

The annual pension expense disclosure and calculation of a pension plan's liabilities and assets in a company's financial statement

Pension Accounting
Present | Future Value
Receivables

Known as the act of keeping track of all the activities of a company, individual, or an organization

Record Keeping

Is a generally accepted accounting principle (GAAP) that identifies the specific conditions in which revenue is recognized and it determines how to account for it

Revenue Recognition
Risk Management
Sales and Marketing

An individual who owns the business by themselves

Sole Proprietorships
Systems
Taxation
Trusts and Estates
Variances

Use it to classify balances and financial activities within the General Ledger

Account codes
Ratios

Number series questions in numerical reasoning assessments consist of a group of numbers that share a logical rule based on elementary arithmetic.

Number Series
Tables & Graphs
Currency & Units Conversion
Percentages
Compound interest

Graph interpretation questions involve both numerical/mathematical skills as well as reasoning skills.

Data Visualization
Profit & Loss

The concept of Time and Work is similar to that across all Arithmetic topics, i.e. the concept of Proportionality.

Work & Time
Alphabet
Spelling and Grammar
Analogy
Assertion and Reason
Classification
Coding and Decoding
Relationships
Direction and Distance
Decision Making
Situational Judgement
Data Sufficiency
Synonyms and Antonyms
Sentence Correction
Effective Summary
Cause and Effect
Sentence Equivalence
Date and Time (Clocks and Calendars)
Reading Comprehension
Selection and Logical Order of Words
Abstract Reasoning
Critical Thinking
Diagrammatic Reasoning
Deductive Reasoning
Inductive Reasoning
Problem Solving
Pattern Matching
Seating Arrangements
Shape Construction
Statement and Assumptions
Statement and Conclusions
Syllogism
Clocks
Coding-Decoding
Critical path
Cubes and cuboids
Alphanumeric series
Reasoning Analogies
Artificial Language
Blood Relations
Calendars
Cause and Effect
Data Sufficiency
Picture Series and Sequences
Paper Folding
Puzzles
Pattern Series and Sequences
Order & Ranking
Decision Making
Deductive Reasoning/Statement Analysis
Dices
Directions
Embedded Images
Figure Matrix
Input-Output
Mirror and Water Images
Odd One Out
Data types
Basic formulas (MATCH; INDEX)
Math formulas (SUM; MIN; AVG; SUMIFS)
Advanced formulas (IF; VLOOKUP; HLOOKUP)
Analyzing data (Pivots; Filters;)
Visualizing data (Charts; Graphs)
Pivot Charts and Tables
Lookup & Reference
Conditional formatting
Data summarization
Data manipulation
Working with dates and times
Error handling
Inserting and formatting tables
Sparklines and data bars
3-Data Consolidation
Automation with macros
3-Data Consolidation
Formula-based conditional formatting
Forms and actions
Singapore government logo

The hiring managers felt that through the technical questions that they asked during the panel interviews, they were able to tell which candidates had better scores, and differentiated with those who did not score as well. They are highly satisfied with the quality of candidates shortlisted with the Adaface screening.


85%
reduction in screening time

FAQs

Can I combine multiple skills into one custom assessment?

Yes, absolutely. Custom assessments are set up based on your job description, and will include questions on all must-have skills you specify.

Do you have any anti-cheating or proctoring features in place?

We have the following anti-cheating features in place:

  • Non-googleable questions
  • IP proctoring
  • Web proctoring
  • Webcam proctoring
  • Plagiarism detection
  • Secure browser

Read more about the proctoring features.

How do I interpret test scores?

The primary thing to keep in mind is that an assessment is an elimination tool, not a selection tool. A skills assessment is optimized to help you eliminate candidates who are not technically qualified for the role, it is not optimized to help you find the best candidate for the role. So the ideal way to use an assessment is to decide a threshold score (typically 55%, we help you benchmark) and invite all candidates who score above the threshold for the next rounds of interview.

What experience level can I use this test for?

Each Adaface assessment is customized to your job description/ ideal candidate persona (our subject matter experts will pick the right questions for your assessment from our library of 10000+ questions). This assessment can be customized for any experience level.

Does every candidate get the same questions?

Yes, it makes it much easier for you to compare candidates. Options for MCQ questions and the order of questions are randomized. We have anti-cheating/ proctoring features in place. In our enterprise plan, we also have the option to create multiple versions of the same assessment with questions of similar difficulty levels.

I'm a candidate. Can I try a practice test?

No. Unfortunately, we do not support practice tests at the moment. However, you can use our sample questions for practice.

What is the cost of using this test?

You can check out our pricing plans.

Can I get a free trial?

Yes, you can sign up for free and preview this test.

I just moved to a paid plan. How can I request a custom assessment?

Here is a quick guide on how to request a custom assessment on Adaface.

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