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Updated: Sep 03, 2025
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IIA Certification in Risk Management Assurance Sample Questions:
1. Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
A) Personal responsibility policy.
B) Usage of IT system policy.
C) Risk management framework.
D) Acceptance of gifts policy.
2. Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
A) The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
B) The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
C) The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
D) The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
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) Net.
D) Accepted.
4. According to IIA guidance, which of the following should be included in the internal audit charter?
A) Assigned responsibilities for designing and implementing controls.
B) Organizational relationships and reporting lines.
C) The minimum resources and competencies needed for the internal audit activity.
D) Identification of the organizational units where engagements are to be performed.
5. The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?
A) Demonstrated compliance with procedures.
B) Due professional care.
C) Engagement supervision.
D) Employment of tools and techniques.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: C |
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