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

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

Question 1

Which of the following does not need to be defined in the internal audit charter?

A. The scope of internal audit activities.
B. The internal audit activity's position within the organization.
C. The audit engagements to be performed during the upcoming year.
D. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.

Question 2

An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.
As a result, which IIA Code of Ethics principle is presumed to be impaired?

A. Independence.
B. Objectivity.
C. Competence.
D. Flexibility.

Question 3

Which of the following enhances the independence of the internal audit activity?

A. The audit committee approves the CAE's annual salary increase.
B. The chief audit executive (CAE) approves the annual internal audit plan.
C. The chief executive officer approves the internal audit charter.
D. The CAE administratively reports to the board.

Question 4

When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.

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

Question 5

A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property. What change of risk response strategy does this course of action most likely reflect?

A. From acceptance to avoidance.
B. From sharing to avoidance.
C. From sharing to reduction.
D. From acceptance to reduction.

Solutions: