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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A) Rating each engagement record to assess its relevance and accessibility for the organization's board.
B) Developing retention requirements for engagement records that are consistent with organizational guidelines.
C) Controlling access to engagement records, including access by senior management.
D) Forming policies governing the custody and retention of consulting engagement records before their release to other parties.

2. Which of the following is a detective control strategy against fraud?

A) Performing a surprise audit.
B) Performing background checks on employees.
C) Implementing a control self-assessment.
D) Requiring employees to attend ethics training.

3. During an engagement, an internal auditor decided to use variance analysis as an auditing techniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?

A) Conclude that the budget was unreasonably set and accept the deviations.
B) Report the deviations immediately to the audit committee.
C) Gather additional information to determine the cause of the deviations.
D) Perform alternative forms of analytical procedures which provide no deviations.

4. Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

A) Risk management framework.
B) Acceptance of gifts policy.
C) Personal responsibility policy.
D) Usage of IT system policy.

5. According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

A) It is required to demonstrate that effective engagement supervision has occurred.
B) It helps ensure that appropriate professional judgments and conclusions are made.
C) It ensures that an appropriate chain of evidence is maintained through the workpapers.
D) It increases the likelihood of obtaining the audit client's agreement with the results.

Solutions: