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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following are generally recognized as essential elements of a corporate social responsibility program?

A) Consumer issues and return on investment.
B) Human rights and the environment.
C) Fair operating practices and government regulation.
D) Organizational governance and financial reporting.

2. What is the purpose of a secondary control?

A) It replaces primary controls that are either ineffective or cannot fully mitigate a risk.
B) It partially reduces the residual risk level when a key control does not operate effectively.
C) It helps to ensure the completeness and accuracy of automated controls in a system environment.
D) lt combines with other controls to help reduce significant risk exposures to an acceptable level.

3. According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?

A) One year.
B) Six months.
C) Two years.
D) Three months.

4. During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.
Which of the following tests would best help the internal auditor detect fraudulent activity?

A) Compare vendor summaries.
B) Search for gaps in check numbers.
C) Check inventory levels.
D) Review raw material purchase quantities.

5. 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) Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.
C) Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.
D) The testimonial evidence obtained during facilitated workshops is generally considered more reliable.

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