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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

A) The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
B) The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
C) The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
D) The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.

2. An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.

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

3. The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?

A) Accepting the money would violate the IIA Code of Ethics.
B) Accepting the money would be prohibited only if it were non-customary.
C) Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.
D) Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.

4. Which of the following describes a key characteristic related to effective organizational communication?

A) Unique operating environments with varying complexity.
B) A culture of integrity and transparency.
C) A well-designed system of internal controls.
D) Comprehensive supervisory and verification procedures.

5. An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?

A) Marketplace competition.
B) Working conditions.
C) Shareholders and investors.
D) Employees' families.

Solutions: