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IIA Certification in Risk Management Assurance Sample Questions:

1. According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A) The services impose no responsibility to communicate information other than to the engagement client.
B) The services must be aligned with those defined in the internal audit charter.
C) The services may preclude assurance services from the consulting engagement.
D) The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.

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

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

3. Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.

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

4. Which of the following are generally recognized as essential elements of a corporate social responsibility program?

A) Human rights and the environment.
B) Consumer issues and return on investment.
C) Organizational governance and financial reporting.
D) Fair operating practices and government regulation.

5. According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?

A) Two years.
B) Six months.
C) Three months.
D) One year.

Solutions: