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IIA Certification in Risk Management Assurance : IIA-CRMA-ADV
- Exam Code: IIA-CRMA-ADV
- Exam Name: Certification in Risk Management Assurance
- Updated: Sep 10, 2026 Q & A: 285 Questions and Answers
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About IIA IIA-CRMA-ADV Exam
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IIA IIA-CRMA-ADV Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Risk Management Governance | 25% | - Governance, risk, and control frameworks
|
| Topic 2: Internal Audit Roles and Responsibilities | 20% | - Roles and competencies
|
| Topic 3: Risk Management Assurance | 55% | - Assurance processes
|
IIA Certification in Risk Management Assurance Sample Questions:
Question #1
Which of the following is a preventive control?
- A. Placing controls on physical access to inventory.
- B. Reviewing expense accounts for irregularities.
- C. Creating an audit trail.
- D. Reconciling purchase orders with approvals.
Correct Answer: A 🗳️
Question #2
Which of the following best demonstrates the authority of the internal audit activity?
- A. Determining the scope of internal audit services.
- B. Suggesting alternatives to decision makers.
- C. Improving the integrity of information.
- D. Achieving engagement objectives.
Correct Answer: A 🗳️
Question #3
A manufacturing organization discovers that the waste water released has failed to meet permitted limits.
Which control function will be least effective in correcting the issue?
- A. Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.
- B. Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.
- C. Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.
- D. Establishing a preventive maintenance program for the pretreatment system.
Correct Answer: A 🗳️
Question #4
An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time, and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?
- A. Replace the auditor with another audit staff member.
- B. Work with the division's management to resolve the situation.
- C. Continue with the present auditor, as more than one year has passed.
- D. Withdraw the audit team and outsource the financial audit of the division.
Correct Answer: A 🗳️
Question #5
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.
- A. 1, 2, and 3
- B. 1, 2, and 4
- C. 1, 3, and 4
- D. 2, 3, and 4
Correct Answer: B 🗳️
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