Exam Name: Certification in Risk Management Assurance
Certification Provider: IIA
Corresponding Certification: CRMA Certification
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IIA : IIA-CRMA-ADV Exam Premium Dumps
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IIA IIA-CRMA-ADV Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Risk Identification and Assessment | - Risk prioritization techniques - Risk identification methods - Risk assessment frameworks |
| Risk Management Governance | - Organizational governance structures - Risk oversight responsibilities - Three lines model / internal audit role |
| Assurance of Risk Management | - Internal audit assurance over ERM - Assurance mapping - Reporting risk and assurance results |
| Risk Response and Mitigation | - Control design and evaluation - Monitoring risk responses - Risk treatment strategies |
IIA Certification in Risk Management Assurance Sample Questions:
Which of the following are core responsibilities to be included in the internal audit charter?
1. Review reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information.
2. Determine the adequacy and effectiveness of the organization's systems of internal accounting and operating controls.
3. Participate in the planning and performance of audits of potential acquisitions with the organization's outside accountants and other members of the corporate staff.
4. Report to those members of management who should be informed of results of audit examinations, the audit opinions formed, and the recommendations made.
- A. 2 and 3.
- B. 1 and 4.
- C. 2 and 4.
- D. 1 and 2.
Correct Answer: D 🗳️
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?
- A. The periodic rotation of procurement officers' assignments to supplier accounts.
- B. An automated computer report, organized by supplier, of any invoices for the same amount.
- C. A pre-award financial capacity analysis of suppliers.
- D. Periodic inventories of kiln-dried wood at the organization's warehouse.
Correct Answer: A 🗳️
Which segregation of duties would best reduce the risk of payroll fraud?
- A. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.
- B. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
- C. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
- D. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
Correct Answer: C 🗳️
The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?
- A. Accepting the money would violate the IIA Code of Ethics.
- B. Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.
- C. Accepting the money would be prohibited only if it were non-customary.
- D. Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.
Correct Answer: A 🗳️
An internal auditor is using a spreadsheet application to review a cash flow forecast prepared by management.
Which of the following correctly identifies the type of evidence this information represents?
- A. Sufficient, analytical evidence of the cash flow position at a given point of time in the future.
- B. Sufficient, circumstantial evidence of the future solvency of the organization.
- C. Competent, documentary evidence of future cash flow changes within the organization.
- D. Competent, corroborative evidence of future working capital requirements.
Correct Answer: C 🗳️
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