Passing exam with IIA-CRMA-ADV latest training materials
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Updated: May 31, 2026
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IIA Certification in Risk Management Assurance Sample Questions:
1. Why is a code of ethics for the internal audit profession necessary?
A) It provides auditors with protection from lawsuits.
B) It guides internal auditors in their service to others.
C) It ensures that all members of the profession possess the same level of competence.
D) It requires auditors to exhibit loyalty to their organizations.
2. A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?
A) Monitoring activities.
B) Control environment.
C) Information and communication.
D) Control activities.
3. An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls. Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?
A) The external auditor may make full use of the work, as the audit charter is very specific as to the work the internal audit activity may undertake.
B) The external auditor may use the work, as the board has approved the charter, thus taking responsibility for any deficiencies.
C) The external auditor may use the work with caution, due to the internal audit activity's scope and responsibility restrictions.
D) The external auditor must disregard the work, as the scope of the charter may introduce bias and result in a lack of due professional care.
4. Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?
A) Apply problem-solving techniques for routine situations.
B) Manage and support a quality assurance and improvement program.
C) Set clear performance standards for internal auditors and the internal audit activity.
D) Maintain industry-specific knowledge appropriate to the audit engagements
5. Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?
A) Evaluating risk management processes.
B) Providing assurance that risks are evaluated correctly.
C) Supporting managers to identify ways to mitigate risks.
D) Recommending accountability for risk management.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: D |
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