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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

A. Documentation.
B. Reporting.
C. Analysis.
D. Leadership.

Question 2

Which of the following is most likely to function as a directive control?

A. Insurance claims.
B. Cycle counts.
C. Security dogs.
D. Alert employees.

Question 3

An internal auditor is using a spreadsheet application to review a cash flow forecast prepared by management.
Which of the following correctly identifies the type of evidence this information represents?

A. Competent, documentary evidence of future cash flow changes within the organization.
B. Competent, corroborative evidence of future working capital requirements.
C. Sufficient, analytical evidence of the cash flow position at a given point of time in the future.
D. Sufficient, circumstantial evidence of the future solvency of the organization.

Question 4

Suspecting fraud, the chief financial officer (CFO) asked the internal audit activity to investigate a significant increase in travel related expenditures. Work was performed by a qualified internal auditor. Following the completion of the engagement, the chief audit executive (CAE) reported to the CFO that no violations were found and no fraud had occurred.
According to the Standards, which of the following principles did the CAE violate?

A. Organizational independence.
B. Individual objectivity.
C. Proficiency.
D. Due professional care.

Question 5

Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.
4. It facilitates the alignment of risk mitigation strategies with management priorities.

A. 1,2, and 4.
B. 2. 3, and 4.
C. 1.2, and 3.
D. 1.3, and 4.

Solutions: