IIA IIA-CRMA-ADV

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IIA Certification in Risk Management Assurance Sample Questions:

1. Non-statistical sampling does not require which of the following?

A) A smaller sample size than if selected using statistical sampling.
B) The sample to be selected haphazardly.
C) The sample to be representative of the population.
D) Projecting the results to the population.

2. According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A) The CEO periodically should assess whether the terms of the charter continue to be adequate.
B) Senior management should approve the charter before it is submitted to the board.
C) The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
D) The charter should define the consulting services that the internal audit activity is permitted to perform.

3. When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:

A) Obtain information based on the person's own perspective.
B) Obtain specific answers and maximize efficiency.
C) Gather factual data on several different topics.
D) Determine agreement or disagreement with a stated viewpoint.

4. Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?

A) Fraud open on the books.
B) Fraud hidden on the books.
C) Fraud on the balance sheet.
D) Fraud off the books.

5. While reviewing first quarter sales transactions, an internal auditor discovered that 10 invoices for a new customer had not been posted into the accounts receivable subsidiary ledger. Those 10 invoices were listed in an error report automatically generated by the sales processing system. The system had rejected the invoices because the customer's account number was not found in the customer master file. In this scenario, which of the following controls was lacking?

A) Detective control.
B) Preventive control.
C) Directive control.
D) Corrective control.

Solutions: