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Updated: May 31, 2026
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IIA Certification in Risk Management Assurance Sample Questions:
1. Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
A) Encourage the CAE to communicate and coordinate with the external auditor.
B) Assist the CAE with hiring objective and competent internal audit staff.
C) Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
D) Approve the annual budget and resource plan for the internal audit activity.
2. Which of the following is an activity that an internal auditor must not perform?
A) Provide assurance for the effectiveness of anti-money laundering training.
B) Survey employees for their understanding of anti-money laundering practices.
C) Assess the risk of being fined for ineffective anti-money laundering practices.
D) Establish and provide continuing assurance on an anti-money laundering program for new hires.
3. According to The MA Global Internal Audit Competency Framework, which of the following areas of training would best assist the internal audit activity in improving its use of tools and techniques?
A) Financial accounting.
B) Ethics and fraud.
C) Negotiation and conflict resolution.
D) Project management.
4. An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?
A) Risk capacity.
B) Risk appetite.
C) Risk tolerance.
D) Risk identification.
5. According to The IIA's Code of Ethics, which of the following is true?
A) Confidentiality requires that auditors disclose all material facts known to them.
B) Confidentiality requires that auditors be prudent in the use and protection of client information.
C) Integrity requires that auditors perform internal audit services in accordance with the Standards.
D) Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: B |
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