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

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

A) Process mapping.
B) Interviewing.
C) Monitoring.
D) Distributing questionnaires.

2. A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?

A) She may participate, because she did not previously work in the Human Resources Department.
B) She may participate, but she must be supervised by the auditor in charge.
C) She may participate, but only after she has completed one year with the IAA.
D) She may participate for training purposes, to build her knowledge of the IAA.

3. According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?

A) Assessing the risk factors.
B) Enhancing risk response decisions.
C) Aligning risk appetite and strategy.
D) Reducing operational surprises and losses.

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

5. Which of the following is not an appropriate activity for internal auditors to perform?

A) Highlight matters that require management's attention.
B) Accumulate data, obtain varying views, and report information to senior management.
C) Recommend management seek a consulting firm to advise on outsourcing.
D) Implement solutions for specific organizational problems.

Solutions: