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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 is a weakness of observation as audit evidence?

A. It cannot be used to test the existence assertion.
B. It cannot be relied upon because the evidence is not persuasive.
C. It cannot be used to test the completeness assertion.
D. It cannot be used to test the occurrence assertion.

Question 2

Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?

A. A flowchart.
B. A process narrative.
C. A walk-through.
D. A risk and control matrix.

Question 3

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

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

Question 4

Which of the following is a detective control strategy against fraud?

A. Requiring employees to attend ethics training.
B. Performing a surprise audit.
C. Performing background checks on employees.
D. Implementing a control self-assessment.

Question 5

With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

A. Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.
B. Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.
C. Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.
D. Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.

Solutions: