IIA Certification in Risk Management Assurance : IIA-CRMA-ADV

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A. Knowledge and skills needed to perform activities.
B. Integrated responses to multiple risks.
C. Framework to plan, execute and monitor activities.
D. Authority and responsibility to resolve issues.

Question 2

According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

A. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
B. Accepting a consulting request in the IT department without possessing the requisite experience.
C. Providing personal tax preparation services for a fee for several employees during the lunch hour.
D. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.

Question 3

Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A. The CAE completes an engagement working paper checklist.
B. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
C. The CAE initials and dates every working paper after it has been reviewed.
D. The CAE prepares a memorandum discussing the results of the working paper review.

Question 4

In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A. There is no expertise within the internal audit team for detecting and investigating fraud.
B. The CAE would need to procure external services to deliver the internal audit assurance program.
C. There is no available expertise on the internal audit team to perform a consulting engagement.
D. There is no expertise within the internal audit team for auditing an IT engagement.

Question 5

Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?

A. Supervision of the chief audit executive (CAE) by senior management.
B. Organizational knowledge and skills.
C. Organizational status and objectivity.
D. CAE certification.

Solutions: