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Last Updated: Sep 11, 2026
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IIA IIA-CRMA-ADV Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Risk Management Governance | - Three lines model / internal audit role - Risk oversight responsibilities - Organizational governance structures |
| Topic 2: Risk Identification and Assessment | - Risk assessment frameworks - Risk prioritization techniques - Risk identification methods |
| Topic 3: Assurance of Risk Management | - Reporting risk and assurance results - Internal audit assurance over ERM - Assurance mapping |
| Topic 4: Risk Response and Mitigation | - Monitoring risk responses - Control design and evaluation - Risk treatment strategies |
IIA Certification in Risk Management Assurance Sample Questions:
Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?
- A. The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.
- B. Responsibility for risk management processes were removed from the IAA and placed under a newly created chief risk officer.
- C. An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.
- D. A change was implemented requiring the IAA to report administratively to the organization's chief legal counsel rather than the board.
Correct Answer: A 🗳️
Which of the following actions would be characterized as a preventive control to safeguard inventory from the risk of theft?
1. Locking doors and physically securing inventory items.
2. Independently observing the receipt of materials.
3. Conducting monthly inventory counts.
4. Requiring the use of employee ID badges at all times.
- A. 1 and 4.
- B. 2 and 3.
- C. 1 and 3.
- D. 2 and 4.
Correct Answer: A 🗳️
An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. Which of the following would be the best course of action for the CAE to follow?
- A. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
- B. Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.
- C. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
- D. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
Correct Answer: D 🗳️
Which of the following is most likely to be considered a control weakness?
- A. Buyers promptly update the official vendor listing as new supplier sources become known.
- B. Purchase orders are typed by the purchasing department using prenumbered forms.
- C. Vendor invoice payment requests are accompanied by a purchase order and receiving report.
- D. Department managers initiate purchase requests that must be approved by the plant superintendent.
Correct Answer: A 🗳️
Which of the following factors have the greatest influence on the independence of the internal audit activity?
- A. Quality assessments and cultural biases of the internal audit activity.
- B. Organizational positioning and scope control of the internal audit activity.
- C. Employee incentives and self review of the internal audit activity.
- D. Rotational assignments and familiarity of the internal audit activity.
Correct Answer: B 🗳️
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