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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?

A. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
B. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
C. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.
D. Internal auditor integrity enables users of internal auditors' work to make important business decisions.

Question 2

An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?

A. Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
B. Not allow the audit manager to hire the contractor, as it would be a conflict of interest.
C. Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.
D. Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.

Question 3

Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?

A. An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.
B. A change was implemented requiring the IAA to report administratively to the organization's chief legal counsel rather than the board.
C. Responsibility for risk management processes were removed from the IAA and placed under a newly created chief risk officer.
D. The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.

Question 4

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

Question 5

An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division. Which of the following is an example of risk reduction?

A. Management allows the product division to remain unchanged.
B. Management sells the product division to a competitor.
C. Management outsources the product division to a third party.
D. Management modifies the product division to minimize errors.

Solutions: