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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

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

2. A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?

A) Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
B) Review the investigation and implement any improvements to the process.
C) Determine why The fraud was not detected earlier and design controls to strengthen early detection.
D) Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.

3. Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

A) The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
B) The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
C) Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
D) Security cameras that monitor cash handling at the register are not functioning.

4. The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?

A) Proceed with the investigation, as internal auditors are not required to have fraud expertise.
B) Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
C) Outsource the sensitive investigation to a third-party consultant with fraud expertise.
D) Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.

5. According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

A) Completion of self-study courses fulfills IAA continuing professional education requirements.
B) Continuing professional education can be obtained through IAA involvement in research projects.
C) Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.
D) Specialized education that meets unique organizational needs cannot qualify as IAA professional development.

Solutions: