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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 with regard to conducting an effective quality assurance and improvement program?

A) Periodic internal assessments provide the most current and independent recommendations for improvement.
B) The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.
C) The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.
D) Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.

2. A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?

A) Inherent.
B) Residual.
C) Net.
D) Accepted.

3. An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?

A) Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.
B) Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.
C) Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.
D) Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.

4. Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.

A) 1 and 3.
B) 1 and 2.
C) 3 and 4.
D) 2 and 3.

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

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

Solutions: