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IIA Certification in Risk Management Assurance Sample Questions:

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

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

2. Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

A) Performance management.
B) Business acumen.
C) Governance, risk, and control.
D) Internal audit delivery.

3. What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?

A) During facilitated workshops, people more openly say things to internal auditors than during private interviews.
B) The testimonial evidence obtained during facilitated workshops is generally considered more reliable.
C) Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.
D) Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.

4. Which of the following actions would be characterized as a preventive control to safeguard inventory from the risk of theft?
1. Locking doors and physically securing inventory items.
2. Independently observing the receipt of materials.
3. Conducting monthly inventory counts.
4. Requiring the use of employee ID badges at all times.

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

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

Solutions: