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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. 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 appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
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 the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
D) Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.

2. Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?

A) Lead the committee responsible for the oversight of the code.
B) Act as an adviser to the committee responsible for reviewing violations of the code.
C) Implement a system of procedures to inform all employees of the code.
D) Review and adjudicate all violations of the code of conduct.

3. According to the HA Code of Ethics, which of the following statements best describes the principle of competency?

A) Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
B) Internal auditors shall perform their work in accordance with the Standards.
C) Internal auditors shall be prudent in the use of information acquired while performing their work.
D) Internal auditors shall perform their work with honesty, diligence, and responsibility.

4. Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

A) Rotate internal auditors among different engagement assignments.
B) Send internal auditors to external trainings in advanced internal audit topics.
C) Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
D) Assign more experienced internal auditors to mentor the less experienced auditors.

5. Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

A) The internal audit activity has to ensure team members' objectivity is not impaired.
B) Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.
C) The internal audit activity must ensure management actions have been implemented effectively or risk accepted.
D) The scope and objective of the engagement is agreed upon based on the engagement client's needs.

Solutions: