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IIA IIA-CRMA Exam
Certification in Risk Management Assurance (CRMA) Exam (Page 15 )

Updated On: 9-Feb-2026
Page 11 of 58
PDF with 283 Questions

If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

  1. Terminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.
  2. Terminate only the specific action or process with which the client disagrees and work to determineasubstitutefunctionthatwillnotimpedefurtherIAAortheclient-auditrelationship.
  3. Refer the client to the IAA's charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.
  4. Seek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.

Answer(s): C



This chief audit executive (CAE) engaged an internal auditor to consult on an organization's complex information technology system. Shortly after beginning the engagement, the auditor unexpectedly resigned. Unfortunately, this auditor was the only available auditor with the necessary expertise. The CAE will not be able to hire someone with similar expertise in time to meet a regulatory deadline. Which of the following would be the best course of action for the CAE to take?

  1. Continue with the engagement in order to meet the regulatory deadline, but highlight areas in the final report that might need to be revised in the future.
  2. Ask that a senior member of the organization's IT department with the required systems expertise join the audit team to assist in completing the engagement.
  3. Delay the engagement and inform the board of the situation, asking them to provide acceptable alternatives for completing the engagement.
  4. Remove the planned engagement from the audit plan and explain to senior management the problems with moving forward without an auditor with the necessary expertise.

Answer(s): C



A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?

  1. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
  2. The candidate's information systems knowledge and real-world experience in internal auditing.
  3. Accounting skills can be learned over time with appropriate training.
  4. An entry level position does not require expertise in any particular area.

Answer(s): B



Which of the following decisions made during the testing phase of a compliance audit requires the most judgment by an internal auditor?

  1. Which sampling methodology to select for testing.
  2. Which fields to examine on each invoice.
  3. Whether an individual expenditure is allowable.
  4. What level of noncompliance is acceptable.

Answer(s): D



According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?

  1. The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
  2. The extent of assurance services necessary to ensure that all risks are identified.
  3. The cost of providing the assurance services in relation to potential benefits.
  4. The probability of significant errors, irregularities or instances of noncompliance.

Answer(s): B






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