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IIA Certification in Risk Management Assurance : IIA-CRMA-ADV
- Exam Code: IIA
- Exam Name: Certification in Risk Management Assurance
- Updated: Sep 09, 2026
- Q & A: 285 Questions and Answers
About IIA Certification in Risk Management Assurance : IIA Exam
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IIA IIA-CRMA-ADV Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Assurance of Risk Management | - Internal audit assurance over ERM - Reporting risk and assurance results - Assurance mapping |
| Risk Identification and Assessment | - Risk assessment frameworks - Risk identification methods - Risk prioritization techniques |
| Risk Management Governance | - Risk oversight responsibilities - Three lines model / internal audit role - Organizational governance structures |
| Risk Response and Mitigation | - Control design and evaluation - Monitoring risk responses - Risk treatment strategies |
IIA Certification in Risk Management Assurance Sample Questions:
Question #1
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
- A. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
- B. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
- C. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
- D. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
Answer: D
Question #2
Which of the following is the best way to detect fraud?
- A. Implement process controls.
- B. Activate a whistleblower hotline.
- C. Conduct anti-fraud training.
- D. Perform background investigations.
Answer: B
Question #3
The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?
- A. The CAE may self-review his work, provided he discloses this practice in the final report.
- B. The CAE's work should be reviewed by an individual with the appropriate background and knowledge.
- C. The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.
- D. The CAE's work may be reviewed by any other experienced staff member within the IAA.
Answer: B
Question #4
According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?
- A. The chief audit executive.
- B. The board.
- C. Senior management.
- D. The external auditors.
Answer: A
Question #5
Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?
- A. Planning an engagement of the area in which fraud is suspected.
- B. Interrogating a suspected fraudster.
- C. Employing audit tests to detect fraud.
- D. Completing a process review to improve controls to prevent fraud.
Answer: C
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