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IIA Certification in Risk Management Assurance Sample Questions:

1. According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

A) Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
B) Accepting a consulting request in the IT department without possessing the requisite experience.
C) Providing personal tax preparation services for a fee for several employees during the lunch hour.
D) Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.

2. Which of the following is the most common way that occupational fraud is detected?

A) Internal audits.
B) Key controls.
C) External audits.
D) Whistleblower hotline.

3. According to IIA guidance, which of the following statements about working papers is false?

A) They demonstrate compliance with auditing standards.
B) They assist in the implementation of recommendations.
C) They provide support for communication to third parties.
D) They contribute to development of the internal audit staff.

4. An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.

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

5. According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A) The CEO periodically should assess whether the terms of the charter continue to be adequate.
B) The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
C) The charter should define the consulting services that the internal audit activity is permitted to perform.
D) Senior management should approve the charter before it is submitted to the board.

Solutions: