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IIA Certification in Risk Management Assurance Sample Questions:

1. Non-statistical sampling does not require which of the following?

A) Projecting the results to the population.
B) The sample to be representative of the population.
C) The sample to be selected haphazardly.
D) A smaller sample size than if selected using statistical sampling.

2. Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

A) Internal audit delivery.
B) Business acumen.
C) Performance management.
D) Governance, risk, and control.

3. According to IIA guidance, which of the following statements is true?

A) Risks in IT processes are best mitigated by individual controls.
B) The overall focus of the framework is on significant controls in all critical IT applications.
C) IT risks and related controls are operational and best identified using a bottom-up approach.
D) Control process risks are found at multiple layers of the IT environment.

4. Which of the following describes a key characteristic related to effective organizational communication?

A) Unique operating environments with varying complexity.
B) A well-designed system of internal controls.
C) A culture of integrity and transparency.
D) Comprehensive supervisory and verification procedures.

5. Which of the following is most likely to be considered a control weakness?

A) Department managers initiate purchase requests that must be approved by the plant superintendent.
B) Vendor invoice payment requests are accompanied by a purchase order and receiving report.
C) Purchase orders are typed by the purchasing department using prenumbered forms.
D) Buyers promptly update the official vendor listing as new supplier sources become known.

Solutions: