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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?

A) Having an occupational health officer on the engagement team.
B) Reviewing claims to ensure all accidents actually occurred in the workplace.
C) Determining that the claims have been classified properly.
D) Placing reliance on medical reports from the injured worker's doctor.

2. Which of the following is most likely to function as a directive control?

A) Cycle counts.
B) Security dogs.
C) Alert employees.
D) Insurance claims.

3. Who is responsible for setting the risk appetite?

A) Board of directors.
B) Chief risk officer.
C) External auditors.
D) Operations management.

4. An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A) The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
B) The auditor should perform a manual recalculation of several results to validate and document the results.
C) The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
D) The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.

5. According to IIA guidance, which of the following should be included in the internal audit charter?

A) The minimum resources and competencies needed for the internal audit activity.
B) Assigned responsibilities for designing and implementing controls.
C) Identification of the organizational units where engagements are to be performed.
D) Organizational relationships and reporting lines.

Solutions: