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IIA Certification in Risk Management Assurance Sample Questions:

1. According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?

A) Senior management and the external auditors.
B) Senior management and management of the audited area.
C) The audit committee and senior management.
D) The audit committee and the external auditors.

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

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

3. According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

A) Board of directors.
B) All employees.
C) Internal audit activity.
D) Senior management.

4. Which of the following scenarios exemplifies a potential internal control weakness?

A) The same employee who makes deposits at the bank prepares the monthly bank reconciliation.
B) The same employee who records cash receipts in the accounts receivable subsidiary ledger ensures that the ledger automatically updates the information.
C) The same employee who restrictively endorses checks received from customers prepares the bank's check deposit slips.
D) The same employee who receives cash from customers prepares a prelisting of cash receipts.

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

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

Solutions: