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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate).
Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?

A) Variability tolerance.
B) Acceptance sampling.
C) Ratio estimation.
D) Stratification.

2. According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A) Rating each engagement record to assess its relevance and accessibility for the organization's board.
B) Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
C) Developing retention requirements for engagement records that are consistent with organizational guidelines.
D) Controlling access to engagement records, including access by senior management.

3. Which of the following is most likely to enhance an internal auditor's objectivity?

A) An auditor avoids conflicts of interest.
B) An auditor performs his work free from interference.
C) An auditor is unrestricted in determination of scope.
D) An auditor is appropriately able to communicate results.

4. Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A) The CAE completes an engagement working paper checklist.
B) The CAE utilizes an external third party to make an objective recommendation after each working paper review.
C) The CAE prepares a memorandum discussing the results of the working paper review.
D) The CAE initials and dates every working paper after it has been reviewed.

5. According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?

A) The probability of significant errors, irregularities or instances of noncompliance.
B) The cost of providing the assurance services in relation to potential benefits.
C) The extent of assurance services necessary to ensure that all risks are identified.
D) The relative complexity, materiality, or significance of matters to which assurance procedures are applied.

Solutions: