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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?

A) Engagement supervision.
B) Demonstrated compliance with procedures.
C) Employment of tools and techniques.
D) Due professional care.

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

3. According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

A) An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.
B) Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.
C) Internal assessments must be performed at least once every five years by a qualified assessor.
D) Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.

4. A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant.
Which of the following tasks is appropriate for the CAE to undertake?

A) Coordinate and facilitate risk workshops for management to attend.
B) Set risk indicators and mitigation plans for management to implement.
C) Determine the number of significant risks for management to report to the board.
D) Establish the degree of risk appetite for management to accept.

5. Which of the following actions would be characterized as a preventive control to safeguard inventory from the risk of theft?
1. Locking doors and physically securing inventory items.
2. Independently observing the receipt of materials.
3. Conducting monthly inventory counts.
4. Requiring the use of employee ID badges at all times.

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

Solutions: