Free IIA-CRMA-ADV Practice Test Questions 2026

While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.
Which of the following actions are most appropriate for the auditor to take?

A. Consult with an immediate supervisor and notify the organization's audit committee.

B. Consult with an immediate supervisor and review the organization's ethics policy.

C. Give the prize to a friend or family member and notitfy the organization's audit committee.

D. Give the prize to a friend or family member and review the organization's ethics policy.

While reviewing first quarter sales transactions, an internal auditor discovered that 10 invoices for a new customer had not been posted into the accounts receivable subsidiary ledger. Those 10 invoices were listed in an error report automatically generated by the sales processing system. The system had rejected the invoices because the customer's account number was not found in the customer master file. In this scenario, which of the following controls was lacking?

A. Corrective control.

B. Preventive control.

C. Detective control.

D. Directive control.

According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?

A. Three months.

B. Six months.

C. One year.

D. Two years.

Management has asked the chief audit executive (CAE) to provide assurance on the organization's automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement. Which of the following would be the best response by the CAE?

A. Accept the assignment and use control self-assessment to complete the project.

B. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.

C. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.

D. Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the current audit staff does not have the knowledge and skills required.

A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?

A. Residual.

B. Net.

C. Inherent.

D. Accepted.

Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

A. The internal audit activity has to ensure team members' objectivity is not impaired.

B. Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.

C. The scope and objective of the engagement is agreed upon based on the engagement client's needs.

D. The internal audit activity must ensure management actions have been implemented effectively or risk accepted.

Which of the following would not be considered part of preliminary survey of an engagement area?

A. Interviews with individuals affected by the entity.

B. Functional walk through test.

C. Analytical reviews.

D. Sampling scope.

As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

A. Organizational independence.

B. Professional objectivity.

C. Due professional care.

D. Individual proficiency.

An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?

A. Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.

B. Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.

C. Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.

D. Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.

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

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

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

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

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

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

According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?

A. The audit committee and senior management.

B. The audit committee and the external auditors.

C. Senior management and management of the audited area.

D. Senior management and the external auditors.