Free IIA-CRMA-ADV Practice Test Questions 2026

Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.

A. 1 and 2.

B. 1 and 3.

C. 2 and 4.

D. 3 and 4.

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?

A. Other internal auditors possess sufficient knowledge of accounting principles and techniques.

B. The candidate's information systems knowledge and real-world experience in internal auditing.

C. Accounting skills can be learned over time with appropriate training.

D. An entry level position does not require expertise in any particular area.

Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

A. Governance, risk, and control.

B. Performance management.

C. Business acumen.

D. Internal audit delivery.

An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.
As a result, which IIA Code of Ethics principle is presumed to be impaired?

A. Competence.

B. Flexibility.

C. Objectivity.

D. Independence.

Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

A. Strategic objectives.

B. Operational objectives.

C. Reporting objectives.

D. Compliance objectives.

During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
1. A violation of the IIA Code of Ethics.
2. A violation of the reporting requirements in the Standards.
3. Justified and necessary, according to the IIA Code of Ethics and Standards.

A. 1 only

B. 2 only

C. 3 only

D. 1 and 2 only

An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

A. Apply antivirus and patch management software.

B. Utilize dedicated and encrypted network connections.

C. Install a software inventory management application.

D. Utilize secure socket layer encryption.

Which of the following controls is not appropriate for sales in a manufacturing organization?

A. Customers' orders are recorded promptly.

B. Goods shipped are matched with valid customer orders.

C. Goods returned are inspected for damage by the receiving department for proper disposition.

D. Sales department approval is required for credit sales transactions.

A government agency's policy states that board members' travel and hospitality expenses must be audited annually. Which of following people or groups is most appropriate to perform this audit?

A. The government's independent auditor.

B. The external auditors from an accounting firm.

C. The internal audit activity.

D. The agency's chief compliance officer.

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

A. Which sampling methodology to select for testing.

B. Which fields to examine on each invoice.

C. Whether an individual expenditure is allowable.

D. What level of noncompliance is acceptable.

According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?

A. The board.

B. The chief audit executive.

C. Senior management.

D. The external auditors.

According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A. Senior management should approve the charter before it is submitted to the board.

B. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.

C. The charter should define the consulting services that the internal audit activity is permitted to perform.

D. The CEO periodically should assess whether the terms of the charter continue to be adequate.