Free IIA IIA-CRMA-ADV Exam Questions

Become IIA Certified with updated IIA-CRMA-ADV exam questions and correct answers

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Total 283 Questions | Updated On: Jun 15, 2026

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Question 1

According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

A : increases the likelihood of obtaining the audit client's agreement with the results.

B : ensures that an appropriate chain of evidence is maintained through the workpapers.

C : helps ensure that appropriate professional judgments and conclusions are made.

D : is required to demonstrate that effective engagement supervision has occurred.

Answer: C

Question 2

According to the HA Code of Ethics, which of the following statements best describes the principle of competency?

A : ternal auditors shall perform their work with honesty, diligence, and responsibility.

B : ternal auditors shall perform their work in accordance with the Standards.

C : ternal auditors shall perform their work in accordance with the law and make disclosures expected by the law.

D : ternal auditors shall be prudent in the use of information acquired while performing their work.

Answer: B

Question 3

A chief audit executive (CAE) reports functionally to the CEO and administratively to the chief financial officer, both of whom serve on the company's board of directors. According to IIA guidance, which of the following would offer the greatest protection for the independence of the internal audit activity?

A : Appoint the CAE as a member of the board.

B : ve the CAE's functional reporting to an executive who is not on the board.

C : tain full board approval of the internal audit activity's annual audit plan.

D : ve the CAE's functional reporting to the audit committee.

Answer: D

Question 4

Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

A : internal auditor reviews the physical access to merchandise during an inventory count.

B : audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.

C : audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.

D : board approves the annual performance evaluation of the chief audit executive.

Answer: A

Question 5

Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.

Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?

1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.

2. Experience of the engineer in the type of work being considered.

3. Compensation or other incentives that the engineer may receive.

4. The extent of other ongoing services that the engineer may be performing for the organization.

A : 1 and 4 only

B : 2 and 3 only

C : 3 and 4 only

D : 1, 2, and 4 only

Answer: D

Page: 1 / 57

Total 283 Questions | Updated On: Jun 15, 2026

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