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

2. If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?

A) Providing consolidated reporting on risks.
B) Making decisions on risk responses.
C) Taking accountability for risk management.
D) Imposing risk management processes.

3. During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?

A) MA Standards.
B) Internal audit charter.
C) Definition of Internal Auditing.
D) The IIA's Code of Ethics.

4. Which of the following controls is not appropriate for sales in a manufacturing organization?

A) Goods returned are inspected for damage by the receiving department for proper disposition.
B) Goods shipped are matched with valid customer orders.
C) Customers' orders are recorded promptly.
D) Sales department approval is required for credit sales transactions.

5. An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division. Which of the following is an example of risk reduction?

A) Management allows the product division to remain unchanged.
B) Management sells the product division to a competitor.
C) Management outsources the product division to a third party.
D) Management modifies the product division to minimize errors.

Solutions: