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 |
|---|---|---|
| Topic 1: Internal Audit Roles and Responsibilities | 20% | - Coordination
|
| Topic 2: Risk Management Governance | 25% | - Governance, risk, and control frameworks
|
| Topic 3: Risk Management Assurance | 55% | - Risk management approach
|
IIA Certification in Risk Management Assurance Sample Questions:
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.
- A. 1, 2, and 3
- B. 1, 2, and 4
- C. 1, 3, and 4
- D. 2, 3, and 4
Correct Answer: B 🗳️
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
- A. Fraud on the balance sheet.
- B. Fraud open on the books.
- C. Fraud off the books.
- D. Fraud hidden on the books.
Correct Answer: C 🗳️
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?
- A. Data integrity tests.
- B. Logic test.
- C. Balancing control activities.
- D. Check digits.
Correct Answer: B 🗳️
Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?
- A. Observation of the facility during operations.
- B. Analysis of facility operating reports, focusing on instances when breakdowns occurred.
- C. Questioning of facility management, including the facility safety officer.
- D. Review of records involving safety violations, filed by facility production employees.
Correct Answer: A 🗳️
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?
- A. Apply antivirus and patch management software.
- B. Utilize secure socket layer encryption.
- C. Install a software inventory management application.
- D. Utilize dedicated and encrypted network connections.
Correct Answer: C 🗳️
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