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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.

A) 1,2, 3, and 4.
B) 1 and 4 only.
C) 2, 3, and 4 only.
D) 3 and 4 only.

2. Which of the following is the most common method of fraud detection?

A) Analytical reviews of high-risk areas.
B) Unannounced audits or reviews of programs or departments.
C) Detective controls built into the daily processes.
D) Tips received from employees or citizens.

3. A government agency's policy states that board members' travel and hospitality expenses must be audited annually. Which of following people or groups is most appropriate to perform this audit?

A) The government's independent auditor.
B) The internal audit activity.
C) The external auditors from an accounting firm.
D) The agency's chief compliance officer.

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

5. Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A) The CAE utilizes an external third party to make an objective recommendation after each working paper review.
B) The CAE prepares a memorandum discussing the results of the working paper review.
C) The CAE completes an engagement working paper checklist.
D) The CAE initials and dates every working paper after it has been reviewed.

Solutions: