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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

A. Terminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.
B. Refer the client to the IAA's charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.
C. Seek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.
D. Terminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.

Question 2

Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?

A. A walk-through.
B. A risk and control matrix.
C. A flowchart.
D. A process narrative.

Question 3

An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. Which of the following would be the best course of action for the CAE to follow?

A. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
B. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
C. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
D. Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.

Question 4

According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?

A. The board is appropriately addressing intolerable risks.
B. All risks have been identified and mitigated.
C. Risks have been accurately analyzed and evaluated.
D. All controls are both adequate and efficient.

Question 5

Which of the following types of social responsibilities is voluntary and guided purely by the organization's desire to make social contributions?

A. Innovative responsibility.
B. Discretionary responsibility.
C. The bottom of the pyramid responsibility.
D. Ethical responsibility.

Solutions: