Free IIA-CRMA-ADV Practice Test Questions 2026

Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department. Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?

A. Workshops.

B. Surveys.

C. Interviews.

D. Observation.

According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care? When auditing investments, the auditor identified instruments with which he was unfamiliar. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to A. perform a proper assessment.

A. An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.

B. An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.

C. An auditor in charge needed to have testing completed by the end of the month, but was behind schedule. He identified a junior auditor to conduct the work for him on a complex area of the organization.

Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

A. Adequate signs are in place to assist in locating safety equipment.

B. Servers are secured individually to their racks by locks.

C. Foam fire extinguishers are operable to protect against electrical fires.

D. Swipe card access is required to gain access to the server room.

Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?

A. Manage and support a quality assurance and improvement program.

B. Maintain industry-specific knowledge appropriate to the audit engagements

C. Set clear performance standards for internal auditors and the internal audit activity.

D. Apply problem-solving techniques for routine situations.

Which of the following is a detective control strategy against fraud?

A. Requiring employees to attend ethics training.

B. Performing background checks on employees.

C. Implementing a control self-assessment.

D. Performing a surprise audit.

A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?

A. She may participate, but only after she has completed one year with the IAA.

B. She may participate, because she did not previously work in the Human Resources Department.

C. She may participate, but she must be supervised by the auditor in charge.

D. She may participate for training purposes, to build her knowledge of the IAA.

An organization has implemented a software system that requires a supervisor to approve transactions that would cause treasury dealers to exceed their authorized limit. This is an example of which of the following types of controls?

A. Preventive controls.

B. Detective controls.

C. Soft controls.

D. Directive controls.

During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?

A. Definition of Internal Auditing.

B. MA Standards.

C. Internal audit charter.

D. The IIA's Code of Ethics.

An internal auditor needs to recommend a policy element to be included in an organization's code of ethics. Which of the following recommendations would be most effective?

A. Ethics should vary with local customs in the organization's foreign operations.

B. Whistleblowing should be discouraged because it can cause distrust among employees.

C. Ethical behavior should be incorporated into performance evaluations.

D. Senior management should be granted specific exemptions to the code of ethics.

An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

A. Condition section.

B. Criteria section.

C. Effect section.

D. Cause section.

While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?

A. Objectivity.

B. Proficiency.

C. Independence.

D. Due professional care.

A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization's practices while embarking on the first engagement. Which of the following competencies does the internal auditor exercise?

A. Communication.

B. Persuasion and collaboration.

C. Business acumen.

D. Governance, risk, and control.