Learn with IIA : IIA-CRMA-ADV training material for 100% pass
Updated: Jul 09, 2026
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IIA Certification in Risk Management Assurance Sample Questions:
1. A manufacturing line supervisor joins the internal audit activity for a two-year rotational job assignment and is assigned to an accounts receivable audit. With regard to this assignment, which of the following should be the primary concern of the audit manager?
A) Due professional care.
B) Individual independence.
C) Organizational independence.
D) Individual objectivity.
2. Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?
A) Results from discussions of audit needs with executive management and the audit committee.
B) A review of audit staff education and training records.
C) Information about the audit staff size and composition of comparable organizations.
D) The results of the audit staff's most recent performance reviews.
3. Which of the following is the best way to detect fraud?
A) Conduct anti-fraud training.
B) Perform background investigations.
C) Implement process controls.
D) Activate a whistleblower hotline.
4. During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?
A) The IIA's Code of Ethics.
B) MA Standards.
C) Internal audit charter.
D) Definition of Internal Auditing.
5. While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?
A) Proficiency.
B) Independence.
C) Objectivity.
D) Due professional care.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: D |
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