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 |
|---|---|---|
| Risk Management Governance | 25% | - Risk culture and appetite - COSO, ISO 31000 and other standards - Governance frameworks and structures - Roles of board, audit committee and management |
| Internal Audit Roles and Responsibilities | 20% | - International Professional Practices Framework (IPPF) - Independence and objectivity - Standards and Code of Ethics - Role in governance and risk management |
| Risk Management Assurance | 55% | - Monitoring and reporting - Assurance mapping and coordination - Risk identification and assessment - Emerging and strategic risks - Risk response and mitigation strategies |
IIA Certification in Risk Management Assurance Sample Questions:
Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?
- A. Apply problem-solving techniques for routine situations.
- B. Maintain industry-specific knowledge appropriate to the audit engagements
- C. Set clear performance standards for internal auditors and the internal audit activity.
- D. Manage and support a quality assurance and improvement program.
Correct Answer: C 🗳️
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?
- A. A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.
- B. A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.
- C. A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.
- D. A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.
Correct Answer: D 🗳️
Which of the following is the best way to detect fraud?
- A. Conduct anti-fraud training.
- B. Activate a whistleblower hotline.
- C. Implement process controls.
- D. Perform background investigations.
Correct Answer: B 🗳️
A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?
- A. Monitoring activities.
- B. Control activities.
- C. Information and communication.
- D. Control environment.
Correct Answer: D 🗳️
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. Stratification.
- C. Acceptance sampling.
- D. Ratio estimation.
Correct Answer: D 🗳️
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