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IIA Certification in Risk Management Assurance Sample Questions:

1. An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

A) Interviewing.
B) Process mapping.
C) Distributing questionnaires.
D) Monitoring.

2. Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A) The CAE completes an engagement working paper checklist.
B) The CAE utilizes an external third party to make an objective recommendation after each working paper review.
C) The CAE prepares a memorandum discussing the results of the working paper review.
D) The CAE initials and dates every working paper after it has been reviewed.

3. According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

A) To enable Triple Bottom Line reporting capability.
B) To achieve and maintain sustainable development.
C) To facilitate the conduct of risk assessment.
D) To fulfill regulatory and compliance requirements.

4. Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.

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

5. A large trucking organization wants to reduce traffic accidents by improving its system of internal controls.
Which of the following controls is correctly classified?
1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.
2. Defensive driver training is an example of a directive control.
3. The installation of tracking devices in delivery vehicles is an example of a corrective control.
4. Providing a vehicle driver handbook is an example of a detective control.

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

Solutions: