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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: Oct 25, 2026
- Q & A: 285 Questions and Answers
About IIA Certification in Risk Management Assurance : IIA-CRMA-ADV Exam
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IIA IIA-CRMA-ADV Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Internal Audit Roles and Responsibilities | 20% | - Standards and Code of Ethics - Role in governance and risk management - International Professional Practices Framework (IPPF) - Independence and objectivity |
| Risk Management Assurance | 55% | - Risk identification and assessment - Risk response and mitigation strategies - Assurance mapping and coordination - Emerging and strategic risks - Monitoring and reporting |
| 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 |
IIA Certification in Risk Management Assurance Sample Questions:
Question #1
Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?
- A. Because management requires the review to measure effectiveness of the internal audit activity.
- B. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.
- C. So that the individual objectivity of the internal audit staff can be more clearly established.
- D. So that there is assurance of the internal audit staff's proficiency to complete audit activities.
Correct Answer: B 🗳️
Question #2
Management has asked the chief audit executive (CAE) to provide assurance on the organization's automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement. Which of the following would be the best response by the CAE?
- A. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
- B. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
- C. Accept the assignment and use control self-assessment to complete the project.
- D. Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the current audit staff does not have the knowledge and skills required.
Correct Answer: B 🗳️
Question #3
Which of the following is the most common way that occupational fraud is detected?
- A. Key controls.
- B. Internal audits.
- C. External audits.
- D. Whistleblower hotline.
Correct Answer: D 🗳️
Question #4
An internal auditor makes a series of observations when performing an analytical review of division operations. The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. Which conclusion should the auditor draw from this data?
- A. The gross margin has decreased.
- B. The division produced fewer items this year than in prior years.
- C. The gross margin has increased.
- D. Cash or accounts receivable has decreased.
Correct Answer: D 🗳️
Question #5
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The auditcommittee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?
- A. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
- B. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
- C. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
- D. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
Correct Answer: C 🗳️
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