IIA Certification in Risk Management Assurance : IIA-CRMA-ADV

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. A chief audit executive (CAE) of an international charity reports functionally to the audit committee of the board of directors and administratively to the charity's chief financial officer (CFO).
Which of the following would impair the internal audit function's independence?

A) The CFO administers the annual evaluation process for the internal auditors.
B) The CFO determines the scope of internal audit work in the accounting department.
C) The CFO provides feedback on the CAE's audit reports.
D) The CFO manages the accounting of the budget for the internal audit function.

2. Why is a code of ethics for the internal audit profession necessary?

A) It requires auditors to exhibit loyalty to their organizations.
B) It ensures that all members of the profession possess the same level of competence.
C) It provides auditors with protection from lawsuits.
D) It guides internal auditors in their service to others.

3. Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?

A) Hire a risk consultant.
B) Maintain a large foreign currency balance.
C) Insist that customers only pay in a stable currency.
D) Implement a hedging strategy.

4. According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?

A) The external auditors.
B) The chief audit executive.
C) The board.
D) Senior management.

5. The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A) The assigned internal auditor must not assume management responsibilities while performing the engagement.
B) The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
C) The assigned internal auditor must maintain objectivity while performing the engagement.
D) The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

Solutions: