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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?

A) Accounting skills can be learned over time with appropriate training.
B) Other internal auditors possess sufficient knowledge of accounting principles and techniques.
C) The candidate's information systems knowledge and real-world experience in internal auditing.
D) An entry level position does not require expertise in any particular area.

2. According to the COSO internal control framework, which of the following best describes the use of continuous auditing programs by the internal audit activity?

A) Risk assessment.
B) Control activities.
C) Control environment.
D) Monitoring.

3. Non-statistical sampling does not require which of the following?

A) A smaller sample size than if selected using statistical sampling.
B) The sample to be representative of the population.
C) Projecting the results to the population.
D) The sample to be selected haphazardly.

4. A manufacturing organization discovers that the waste water released has failed to meet permitted limits.
Which control function will be least effective in correcting the issue?

A) Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.
B) Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.
C) Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.
D) Establishing a preventive maintenance program for the pretreatment system.

5. An organization is facing a financial downturn and needs to impose major budget reductions to all departments. According to MA guidance, which of the following actions is most appropriate for the board to take to evaluate the potential impact on the internal audit activity?

A) Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
B) Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.
C) Ask appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
D) Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.

Solutions: