IIA CRMA Certification IIA-CRMA-ADV

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?

A) Placing reliance on medical reports from the injured worker's doctor.
B) Determining that the claims have been classified properly.
C) Having an occupational health officer on the engagement team.
D) Reviewing claims to ensure all accidents actually occurred in the workplace.

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

3. Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

A) The qualifications and independence of the assessment Team.
B) The number of audits from the annual internal audit plan that were completed last year.
C) The internal audit activity's plan for resource allocation.
D) The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.

4. Which of the following would not be a red flag for fraud?

A) New employees occasionally fail to meet established project deadlines due to staffing shortages.
B) A manager has bragged about multiple extravagant vacations taken within the last year, which are excessive relative to the manager's salary.
C) Several recent, large expenditures to a new vendor have not been documented.
D) A weak control environment has been accepted by management to encourage creativity.

5. While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?

A) Coordination.
B) Resource management.
C) Due professional care.
D) Engagement supervision.

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