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

Exam Code: IIA-CRMA-ADV

Exam Name: Certification in Risk Management Assurance

Updated: Sep 19, 2026

Q & A: 285 Questions and Answers

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About IIA IIA-CRMA-ADV Exam

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

Section	Objectives
Assurance of Risk Management	- Assurance mapping - Internal audit assurance over ERM - Reporting risk and assurance results
Risk Identification and Assessment	- Risk assessment frameworks - Risk identification methods - Risk prioritization techniques
Risk Management Governance	- Three lines model / internal audit role - Risk oversight responsibilities - Organizational governance structures
Risk Response and Mitigation	- Risk treatment strategies - Control design and evaluation - Monitoring risk responses

IIA Certification in Risk Management Assurance Sample Questions:

Question #1

Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.

A. 2 and 3 only
B. 1 and 4 only
C. 1, 2, and 4 only
D. 3 and 4 only

Reveal Solution Discussion 0

Correct Answer: C 🗳️

Question #2

An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate).
Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?

A. Stratification.
B. Variability tolerance.
C. Ratio estimation.
D. Acceptance sampling.

Reveal Solution Discussion 0

Correct Answer: C 🗳️

Question #3

An internal auditor is using a spreadsheet application to review a cash flow forecast prepared by management.
Which of the following correctly identifies the type of evidence this information represents?

A. Sufficient, analytical evidence of the cash flow position at a given point of time in the future.
B. Competent, corroborative evidence of future working capital requirements.
C. Sufficient, circumstantial evidence of the future solvency of the organization.
D. Competent, documentary evidence of future cash flow changes within the organization.

Reveal Solution Discussion 0

Correct Answer: D 🗳️

Question #4

An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A. The auditor should perform a manual recalculation of several results to validate and document the results.
B. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
C. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
D. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.

Reveal Solution Discussion 0

Correct Answer: A 🗳️

Question #5

An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?