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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A) The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
B) The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
C) The assigned internal auditor must maintain objectivity while performing the engagement.
D) The assigned internal auditor must not assume management responsibilities while performing the engagement.

2. Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?

A) The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.
B) The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.
C) Periodic internal assessments provide the most current and independent recommendations for improvement.
D) Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.

3. According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A) The services impose no responsibility to communicate information other than to the engagement client.
B) The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
C) The services must be aligned with those defined in the internal audit charter.
D) The services may preclude assurance services from the consulting engagement.

4. Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

A) The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
B) The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
C) The internal auditor reviews the physical access to merchandise during an inventory count.
D) The board approves the annual performance evaluation of the chief audit executive.

5. A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

A) Use computer software to identify abnormal claims based on the insured's age and medical history.
B) Require the physician to submit a signed statement attesting that the treatments had been performed.
C) Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
D) Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.

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