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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. According to IIA guidance, which of the following is the best example of a system application control?

A) An input control over data integrity.
B) A system development life cycle control.
C) A program change management control.
D) A physical security control over a data center.

2. According to The IIA's Code of Ethics, which of the following is true?

A) Integrity requires that auditors perform internal audit services in accordance with the Standards.
B) Confidentiality requires that auditors be prudent in the use and protection of client information.
C) Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
D) Confidentiality requires that auditors disclose all material facts known to them.

3. Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.

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

4. An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.

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

5. Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?

A) Attending annual professional conferences and seminars.
B) Pursuing as many professional certifications as possible.
C) Participating in on-the-job training in various departments of the organization.
D) Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.

Solutions: