IIA : IIA-CRMA-ADV Questions & Answers
Updated: Jun 03, 2026
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IIA Certification in Risk Management Assurance Sample Questions:
1. Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
A) The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
B) The internal auditor reviews the physical access to merchandise during an inventory count.
C) The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
D) The board approves the annual performance evaluation of the chief audit executive.
2. A new internal audit activity is creating its first charter. According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?
A) Evaluate the adequacy and effectiveness of the organization's governance activities.
B) Continuously monitor the organization's overall risk activities in relation to its risk appetite.
C) Oversee the establishment and administration of an effective risk management program.
D) Assist management in implementing recommended control improvements.
3. Internal auditors must exercise due professional care by considering which of the following?
1. Cost of assurance in relation to potential benefits.
2. Adequacy and effectiveness of governance, risk management, and control processes.
3. Management's competency level in the area being evaluated.
4. Probability of significant errors, fraud, or noncompliance.
A) 2, 3, and 4 only
B) 1 and 2 only
C) 1, 2, and 4 only
D) 1, 2, and 3 only
4. Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?
A) The number of audits from the annual internal audit plan that were completed last year.
B) The internal audit activity's plan for resource allocation.
C) The qualifications and independence of the assessment Team.
D) The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.
5. An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls. Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?
A) The external auditor may use the work, as the board has approved the charter, thus taking responsibility for any deficiencies.
B) The external auditor must disregard the work, as the scope of the charter may introduce bias and result in a lack of due professional care.
C) The external auditor may make full use of the work, as the audit charter is very specific as to the work the internal audit activity may undertake.
D) The external auditor may use the work with caution, due to the internal audit activity's scope and responsibility restrictions.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: D | Question # 5 Answer: D |
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