IIA Certification in Risk Management Assurance : IIA-CRMA-ADV Exam

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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 statements is true about The IIA Global Internal Audit Competency Framework?

A. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
B. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
C. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
D. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.

Question 2

Which of the following best describes the assessment of risks?

A. Assess the actions necessary to reduce the likelihood and/or impact of risk to tolerable levels.
B. Assess the likelihood and/or impact of risk on the achievement of organizational objectives.
C. Assess the amount of risk an organization can accept while pursuing its objectives.
D. Assess alternative strategies to reduce or eliminate major risks.

Question 3

According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
B. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
C. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
D. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.

Question 4

Which of the following is a second line of defense in effective risk management and control?

A. Credit department.
B. Purchasing department.
C. Compliance department.
D. Internal audit department.

Question 5

In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?

A. The customer service department is not forwarding complaints to the accounts receivable department.
B. Invoices are not being mailed to customers.
C. An employee is tampering with customer checks.
D. Employees are submitting fraudulent expense reports.

Solutions: