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IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following types of social responsibilities is voluntary and guided purely by the organization's desire to make social contributions?

A) The bottom of the pyramid responsibility.
B) Discretionary responsibility.
C) Ethical responsibility.
D) Innovative responsibility.

2. If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

A) Seek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.
B) Terminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.
C) Refer the client to the IAA's charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.
D) Terminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.

3. According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?

A) The audit committee and the external auditors.
B) Senior management and the external auditors.
C) The audit committee and senior management.
D) Senior management and management of the audited area.

4. Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?

A) Organizational status and objectivity.
B) CAE certification.
C) Supervision of the chief audit executive (CAE) by senior management.
D) Organizational knowledge and skills.

5. Which of the following risk management activities is most appropriate for an internal auditor to undertake?

A) Implement risk responses on management's behalf.
B) Coordinate risk management activities.
C) Review the management of key risks.
D) Impose risk management processes.

Solutions: