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IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?

A) Maintain industry-specific knowledge appropriate to the audit engagements
B) Set clear performance standards for internal auditors and the internal audit activity.
C) Apply problem-solving techniques for routine situations.
D) Manage and support a quality assurance and improvement program.

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

3. A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?

A) Inherent.
B) Residual.
C) Accepted.
D) Net.

4. The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A) The assigned internal auditor must not assume management responsibilities while performing the engagement.
B) The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
C) The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
D) The assigned internal auditor must maintain objectivity while performing the engagement.

5. A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?

A) Monitoring activities.
B) Control environment.
C) Control activities.
D) Information and communication.

Solutions: