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IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?

A) Observation of the facility during operations.
B) Analysis of facility operating reports, focusing on instances when breakdowns occurred.
C) Questioning of facility management, including the facility safety officer.
D) Review of records involving safety violations, filed by facility production employees.

2. What is the primary purpose of a fishbone diagram?

A) To plan and control complex projects, such as internal audits.
B) To depict the areas of responsibility for departments in an organization.
C) To identify the possible causes of adverse conditions.
D) To represent the frequencies of adverse conditions in a given process.

3. Which of the following is an example of a management control technique?

A) The board of directors.
B) A risk assessment.
C) A budget.
D) The control environment.

4. Which of the following best demonstrates the authority of the internal audit activity?

A) Achieving engagement objectives.
B) Improving the integrity of information.
C) Determining the scope of internal audit services.
D) Suggesting alternatives to decision makers.

5. Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?

A) The nature of their regular duties and responsibilities.
B) Their understanding of auditing standards.
C) Their reporting line within the organization.
D) Previous experience working with the internal audit activity.

Solutions: