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IIA Certification in Risk Management Assurance Sample Questions:

1. Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.

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

2. Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?

A) Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
B) Internal auditor integrity enables users of internal auditors' work to make important business decisions.
C) Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
D) Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.

3. Which of the following is most likely to function as a directive control?

A) Cycle counts.
B) Insurance claims.
C) Alert employees.
D) Security dogs.

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

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

5. The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?

A) "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
B) "Completed with the advance certification of the External Assessors Association for Auditing Review."
C) "Certified 100% accuracy, per the International Standards of External Assessment."
D) "Conforms with the International Standards for the Professional Practice of Internal Auditing."

Solutions: