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IIA Certification in Risk Management Assurance Sample Questions:

1. In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A) There is no expertise within the internal audit team for detecting and investigating fraud.
B) There is no expertise within the internal audit team for auditing an IT engagement.
C) There is no available expertise on the internal audit team to perform a consulting engagement.
D) The CAE would need to procure external services to deliver the internal audit assurance program.

2. According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?

A) Self-assessments and surveys of stakeholder groups.
B) Report of internal assessment results, response plans, and outcomes.
C) Analysis of performance metrics such as cycle times.
D) Benchmarking of the internal audit activity's practices and performance.

3. Which of the following is an example of a detective control?

A) Automatic shut-off valve.
B) Confirmation with suppliers and vendors.
C) Safety instructions.
D) Auto-correct software functionality.

4. Which of the following actions does not violate the IIA Code of Ethics or Standards?

A) An internal auditor disclosing confidential information in response to a lawsuit.
B) An internal auditor disclosing details of an audit report to colleagues from a different organization.
C) An internal auditor performing an audit on an operation that they managed less than a year ago.
D) An internal auditor performing an audit on procedures that they were responsible for creating.

5. Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.

A) 2 and 4 only
B) 2 and 3 only
C) 1 and 3 only
D) 1 and 4 only

Solutions: