IIA IIA-CRMA-ADV test insides dumps : Certification in Risk Management Assurance

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

A) Use computer software to identify abnormal claims based on the insured's age and medical history.
B) Require the physician to submit a signed statement attesting that the treatments had been performed.
C) Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
D) Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.

2. Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A) So that there is assurance of the internal audit staff's proficiency to complete audit activities.
B) Because changes in the organization may impair the internal audit activity's ability to meet its objectives.
C) Because management requires the review to measure effectiveness of the internal audit activity.
D) So that the individual objectivity of the internal audit staff can be more clearly established.

3. When developing the organization's first risk universe, which of the following would the chief audit executive be least likely to consider?

A) The boundaries established to manage the amount of risk taken.
B) The exposure to risks following management's risk responses.
C) The amount of risk that an organization is willing to seek or accept.
D) The extent and degree of interdependency for identified key risks.

4. According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A) Integrated responses to multiple risks.
B) Authority and responsibility to resolve issues.
C) Knowledge and skills needed to perform activities.
D) Framework to plan, execute and monitor activities.

5. Which of the following is considered a violation of The IIA's Code of Ethics?

A) An auditor reports material deficiencies, despite the fact that management is already aware of the defects.
B) An auditor conveys public information about an organization's financial condition.
C) An auditor reports a manager's illegal activity to senior management, rather than reporting the incident to the appropriate external authority.
D) An auditor receives allegations of fraud from a whistleblower and immediately reports the allegations to senior management.

Solutions: