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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

A new internal audit activity is creating its first charter. According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?

A. Assist management in implementing recommended control improvements.
B. Continuously monitor the organization's overall risk activities in relation to its risk appetite.
C. Oversee the establishment and administration of an effective risk management program.
D. Evaluate the adequacy and effectiveness of the organization's governance activities.

Question 2

An organization decides to take no action on one of its financial risks because the cost of implementing the control outweighs the value of the asset being protected. Which of the following best describes this risk strategy?

A. Risk sharing.
B. Risk-benefit analysis.
C. Risk acceptance.
D. Risk avoidance.

Question 3

Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

A. Strategic objectives.
B. Operational objectives.
C. Compliance objectives.
D. Reporting objectives.

Question 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. Organizational independence.
C. Individual objectivity.
D. Due professional care.

Question 5

Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

A. Planning an engagement of the area in which fraud is suspected.
B. Completing a process review to improve controls to prevent fraud.
C. Interrogating a suspected fraudster.
D. Employing audit tests to detect fraud.

Solutions: