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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?

A) An internal auditor's opinion should be based on experience and free of all bias.
B) An internal auditor's opinion should be limited to the effectiveness of internal controls.
C) An internal auditor's opinion should be based on factual evidence.
D) An internal auditor should express an opinion only when consensus with top management has been achieved.

2. Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

A) Assign more experienced internal auditors to mentor the less experienced auditors.
B) Rotate internal auditors among different engagement assignments.
C) Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
D) Send internal auditors to external trainings in advanced internal audit topics.

3. Which of the following does not need to be defined in the internal audit charter?

A) The internal audit activity's position within the organization.
B) The scope of internal audit activities.
C) Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
D) The audit engagements to be performed during the upcoming year.

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

5. Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?

A) Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
B) Internal auditor integrity enables users of internal auditors' work to make important business decisions.
C) Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
D) Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.

Solutions: