IIA IIA-CRMA-ADV Valid Dump : Certification in Risk Management Assurance

IIA-CRMA-ADV real exams

Exam Code: IIA-CRMA-ADV

Exam Name: Certification in Risk Management Assurance

Updated: Apr 02, 2025

Q & A: 285 Questions and Answers

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IIA Certification in Risk Management Assurance Sample Questions:

1. A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization's practices while embarking on the first engagement. Which of the following competencies does the internal auditor exercise?

A) Business acumen.
B) Communication.
C) Governance, risk, and control.
D) Persuasion and collaboration.


2. Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

A) The scope and objective of the engagement is agreed upon based on the engagement client's needs.
B) Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.
C) The internal audit activity must ensure management actions have been implemented effectively or risk accepted.
D) The internal audit activity has to ensure team members' objectivity is not impaired.


3. The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?

A) Proceed with the investigation, as internal auditors are not required to have fraud expertise.
B) Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
C) Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
D) Outsource the sensitive investigation to a third-party consultant with fraud expertise.


4. An internal auditor in a small broadcasting organization was assigned to review the revenue collection process.
The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?

A) Bank statements.
B) Customer confirmation letters.
C) Copies of deposit slips.
D) Copies of sales invoices.


5. An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

A) Restrict data-table access from management and line supervisors who have the authority to determine pay rates.
B) Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.
C) Ensure that adequate edit and reasonableness checks are built into the automated system.
D) Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.


Solutions:

Question # 1
Answer: B
Question # 2
Answer: B
Question # 3
Answer: D
Question # 4
Answer: C
Question # 5
Answer: D

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