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

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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 is true regarding assurance services provided to clients outside of the organization?

A) Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
B) Assurance services for outside clients are not covered under the internal audit charter.
C) The nature of assurance services for outside clients is the same as for internal clients.
D) The nature of assurance services for outside clients should be defined in the internal audit charter.

2. An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

A) Condition section.
B) Cause section.
C) Effect section.
D) Criteria section.

3. Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A) So that there is assurance of the internal audit staff's proficiency to complete audit activities.
B) Because changes in the organization may impair the internal audit activity's ability to meet its objectives.
C) So that the individual objectivity of the internal audit staff can be more clearly established.
D) Because management requires the review to measure effectiveness of the internal audit activity.

4. The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process, which can involve multiple individuals in multiple countries.
Which of the following internal audit tools would be most effective to document the process and the key controls?

A) Procurement employee survey.
B) Cross-functional flow chart.
C) Internal control checklist.
D) Segregation of duties matrix.

5. While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?

A) Engagement supervision.
B) Resource management.
C) Due professional care.
D) Coordination.

Solutions: