May, 2024 IIA-CRMA-ADV Practice Questions

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Sample Question 1

Which of the following is the most significant disadvantage of using checklists to evaluateinternal controls?

A. They serve as a reminder of what controls should exist in a process.
B. They require yes/no responses to specific questions, not open-ended responses.
C. They do not capture all controls that may exist.
D. They are useful in assessing risk.

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Sample Question 2

The results of an internal audit activity's (IAA) quality assurance and improvement programare favorable and an external assessment was completed within the last five years. Whichof the following statements may the IAA use to describe its work?

A. "Completed with the advance certification of the External Assessors Association forAuditing Review."
B. "Conforms with the International Standards for the Professional Practice of InternalAuditing."
C. "Certified 100% accuracy, per the International Standards of External Assessment."
D. "Compliant with all domestic and international legal statutes, and certified qualityassured for ten years."

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Sample Question 3

During an engagement, an internal auditor decided to use variance analysis as an auditingtechniques. Which of the following steps should the auditor pursue if he discoversunexpected deviations of actual results from budget?

A. Report the deviations immediately to the audit committee.
B. Gather additional information to determine the cause of the deviations.
C. Conclude that the budget was unreasonably set and accept the deviations.
D. Perform alternative forms of analytical procedures which provide no deviations.

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