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IIA IIA-CRMA-ADV exam : Certification in Risk Management Assurance
- Exam Code: IIA-CRMA-ADV
- Exam Name: Certification in Risk Management Assurance
- Updated: Oct 23, 2026
- Q & A: 285 Questions and Answers
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IIA IIA-CRMA-ADV Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Risk Management Governance | - Three lines model / internal audit role - Risk oversight responsibilities - Organizational governance structures |
| Risk Response and Mitigation | - Control design and evaluation - Monitoring risk responses - Risk treatment strategies |
| Risk Identification and Assessment | - Risk prioritization techniques - Risk identification methods - Risk assessment frameworks |
| Assurance of Risk Management | - Internal audit assurance over ERM - Assurance mapping - Reporting risk and assurance results |
IIA Certification in Risk Management Assurance Sample Questions:
Question #1
Which of the following control methods is effective in reducing the risk of purchasing-scheme fraud?
1. Periodically reviewing the vendor list for unusual vendors and addresses.
2. Segregating duties for amount purchasing, receiving, shipping, and accounting.
3. Validating sequential integrity of purchase orders.
4. Verifying the validity of invoices with post office box addresses.
- A. 1, 2, 3, and 4
- B. 1 and 2 only
- C. 1, 2, and 4 only
- D. 3 and 4 only
Correct Answer: D 🗳️
Question #2
During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?
- A. Regression analysis.
- B. Reasonableness test.
- C. Benchmarking.
- D. Trend analysis.
Correct Answer: C 🗳️
Question #3
An internal auditor is conducting an engagement in the accounts payable department, which includes expressing an opinion at the micro level. According to IIA guidance, which of the following statements is true regarding micro-level opinions?
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.
- A. 1 and 3.
- B. 1 and 2.
- C. 3 and 4.
- D. 2 and 3.
Correct Answer: D 🗳️
Question #4
The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process, which can involve multiple individuals in multiple countries.
Which of the following internal audit tools would be most effective to document the process and the key controls?
- A. Cross-functional flow chart.
- B. Segregation of duties matrix.
- C. Internal control checklist.
- D. Procurement employee survey.
Correct Answer: A 🗳️
Question #5
According to the HA Code of Ethics, which of the following statements best describes the principle of competency?
- A. Internal auditors shall perform their work with honesty, diligence, and responsibility.
- B. Internal auditors shall perform their work in accordance with the Standards.
- C. Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
- D. Internal auditors shall be prudent in the use of information acquired while performing their work.
Correct Answer: B 🗳️
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