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IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

A) Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
B) Rotate internal auditors among different engagement assignments.
C) Send internal auditors to external trainings in advanced internal audit topics.
D) Assign more experienced internal auditors to mentor the less experienced auditors.

2. The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?

A) Rationalization.
B) Opportunity.
C) Commitment.
D) Pressure or incentive.

3. Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?

A) Attending annual professional conferences and seminars.
B) Participating in on-the-job training in various departments of the organization.
C) Pursuing as many professional certifications as possible.
D) Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.

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

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

5. Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

A) They do not capture all controls that may exist.
B) They are useful in assessing risk.
C) They require yes/no responses to specific questions, not open-ended responses.
D) They serve as a reminder of what controls should exist in a process.

Solutions: