IIA Certification in Risk Management Assurance : IIA-CRMA-ADV valid dump torrent

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?

A) The IIA's Code of Ethics.
B) Definition of Internal Auditing.
C) Internal audit charter.
D) MA Standards.

2. Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

A) Acceptance of gifts policy.
B) Personal responsibility policy.
C) Risk management framework.
D) Usage of IT system policy.

3. Which of the following is not an appropriate activity for internal auditors to perform?

A) Recommend management seek a consulting firm to advise on outsourcing.
B) Accumulate data, obtain varying views, and report information to senior management.
C) Implement solutions for specific organizational problems.
D) Highlight matters that require management's attention.

4. Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?

A) Organizational knowledge and skills.
B) Supervision of the chief audit executive (CAE) by senior management.
C) CAE certification.
D) Organizational status and objectivity.

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

Solutions: