Exam Name: Certification in Risk Management Assurance
Certification Provider: IIA
Corresponding Certification: CRMA Certification
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IIA IIA-CRMA-ADV Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Internal Audit Roles and Responsibilities | 20% | - Roles and competencies
|
| Risk Management Governance | 25% | - Risk management integration
|
| Risk Management Assurance | 55% | - Assurance processes
|
IIA Certification in Risk Management Assurance Sample Questions:
A chief audit executive (CAE) of an international charity reports functionally to the audit committee of the board of directors and administratively to the charity's chief financial officer (CFO).
Which of the following would impair the internal audit function's independence?
- A. The CFO determines the scope of internal audit work in the accounting department.
- B. The CFO provides feedback on the CAE's audit reports.
- C. The CFO administers the annual evaluation process for the internal auditors.
- D. The CFO manages the accounting of the budget for the internal audit function.
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?
- A. Inquiry.
- B. Analytical review.
- C. Document verification.
- D. Observation.
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
- A. Detective control.
- B. Preventive control.
- C. Corrective control.
- D. Compensating control.
An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?
- A. Not allow the audit manager to hire the contractor, as it would be a conflict of interest.
- B. Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.
- C. Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
- D. Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.
While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?
- A. Resource management.
- B. Coordination.
- C. Due professional care.
- D. Engagement supervision.
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