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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?

A) Six months.
B) One year.
C) Two years.
D) Three months.

2. Management has asked the chief audit executive (CAE) to provide assurance on the organization's automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement. Which of the following would be the best response by the CAE?

A) Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
B) Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
C) Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the current audit staff does not have the knowledge and skills required.
D) Accept the assignment and use control self-assessment to complete the project.

3. Which of the following is not an appropriate activity for internal auditors to perform?

A) Highlight matters that require management's attention.
B) Recommend management seek a consulting firm to advise on outsourcing.
C) Implement solutions for specific organizational problems.
D) Accumulate data, obtain varying views, and report information to senior management.

4. An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?

A) Stakeholders will have more assurance that the risks are assessed consistently.
B) Management will be able to reduce inherent risk because they will have a better understanding of risk.
C) Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
D) Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.

5. An internal audit charter should do which of the following?

A) Establish the size of the internal audit activity.
B) Outline the schedule of future audits.
C) Communicate the internal audit activity's goals.
D) Define the scope of internal audit activities.

Solutions: