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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?

A) During facilitated workshops, people more openly say things to internal auditors than during private interviews.
B) Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.
C) The testimonial evidence obtained during facilitated workshops is generally considered more reliable.
D) Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.

2. Which of the following risk management activities is most appropriate for an internal auditor to undertake?

A) Impose risk management processes.
B) Implement risk responses on management's behalf.
C) Coordinate risk management activities.
D) Review the management of key risks.

3. According to the HA Code of Ethics, which of the following statements best describes the principle of competency?

A) Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
B) Internal auditors shall perform their work with honesty, diligence, and responsibility.
C) Internal auditors shall be prudent in the use of information acquired while performing their work.
D) Internal auditors shall perform their work in accordance with the Standards.

4. According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?

A) Senior management.
B) The chief audit executive.
C) The board.
D) The external auditors.

5. An internal audit charter describes the mission and scope of the internal audit activity (IAA), responsibilities of the IAA, accountability of the chief audit executive, independence of the IAA, and standards followed by the IAA. Which of the following also should be included in the charter?

A) A detailed audit plan or program for the year.
B) The purpose of the IAA.
C) The job specifications and descriptions of the internal audit staff.
D) The IAA's right to have unrestricted access to functions, records, personnel, and physical property.

Solutions: