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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?

A. The customer service department is not forwarding complaints to the accounts receivable department.
B. Employees are submitting fraudulent expense reports.
C. Invoices are not being mailed to customers.
D. An employee is tampering with customer checks.

Question 2

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

A. Reporting.
B. Documentation.
C. Leadership.
D. Analysis.

Question 3

According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?

A. An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.
B. An auditor in charge needed to have testing completed by the end of the month, but was behind schedule.He identified a junior auditor to conduct the work for him on a complex area of the organization.
C. An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
D. When auditing investments, the auditor identified instruments with which he was unfamiliar. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to A. perform a proper assessment.

Question 4

Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?

A. Evaluating risk management processes.
B. Recommending accountability for risk management.
C. Providing assurance that risks are evaluated correctly.
D. Supporting managers to identify ways to mitigate risks.

Question 5

Which of the following is an activity that an internal auditor must not perform?

A. Survey employees for their understanding of anti-money laundering practices.
B. Provide assurance for the effectiveness of anti-money laundering training.
C. Establish and provide continuing assurance on an anti-money laundering program for new hires.
D. Assess the risk of being fined for ineffective anti-money laundering practices.

Solutions: