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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?

A) A flowchart.
B) A process narrative.
C) A risk and control matrix.
D) A walk-through.

2. Click the Exhibit.

Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?

A) Graph A only
B) Graph B only
C) Neither A nor B.
D) Both A and B.

3. According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A) The CEO periodically should assess whether the terms of the charter continue to be adequate.
B) The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
C) Senior management should approve the charter before it is submitted to the board.
D) The charter should define the consulting services that the internal audit activity is permitted to perform.

4. Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.

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

5. A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?

A) Accounting skills can be learned over time with appropriate training.
B) Other internal auditors possess sufficient knowledge of accounting principles and techniques.
C) An entry level position does not require expertise in any particular area.
D) The candidate's information systems knowledge and real-world experience in internal auditing.

Solutions: