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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

Allegations have been made that an organization's share price has been manipulated.
Which of the following would provide an internal auditor with the most objective evidence in this case?

A. Former financial consultants.
B. Former members of management.
C. Major shareholders of the organization.
D. Large customers of the organization.

Question 2

Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

A. Personal responsibility policy.
B. Usage of IT system policy.
C. Risk management framework.
D. Acceptance of gifts policy.

Question 3

A chief audit executive (CAE) is selecting an internal audit team to perform an audit engagement that requires a high level of knowledge in the areas of finance, investment portfolio management, and taxation. If neither the CAE nor the existing internal audit staff possess the required knowledge, which of the following actions should the CAE take?

A. Ask the audit committee to decide the course of action.
B. Hire consultants who possess the required knowledge to perform the engagement.
C. Select the most experienced auditors in the department to perform the engagement.
D. Postpone the audit until the CAE hires internal audit staff with the required knowledge.

Question 4

Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

A. Performance management.
B. Internal audit delivery.
C. Governance, risk, and control.
D. Business acumen.

Question 5

The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?

A. "Certified 100% accuracy, per the International Standards of External Assessment."
B. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
C. "Completed with the advance certification of the External Assessors Association for Auditing Review."
D. "Conforms with the International Standards for the Professional Practice of Internal Auditing."

Solutions: