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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:

A) Gather factual data on several different topics.
B) Determine agreement or disagreement with a stated viewpoint.
C) Obtain specific answers and maximize efficiency.
D) Obtain information based on the person's own perspective.

2. According to the HA Code of Ethics, which of the following statements best describes the principle of competency?

A) Internal auditors shall perform their work in accordance with the Standards.
B) Internal auditors shall be prudent in the use of information acquired while performing their work.
C) Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
D) Internal auditors shall perform their work with honesty, diligence, and responsibility.

3. Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.

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

4. An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

A) Distributing questionnaires.
B) Monitoring.
C) Process mapping.
D) Interviewing.

5. Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

A) The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.
B) The qualifications and independence of the assessment Team.
C) The internal audit activity's plan for resource allocation.
D) The number of audits from the annual internal audit plan that were completed last year.

Solutions: