Updated: Aug 10, 2026
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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
| Exam Name: | Certification in Risk Management Assurance (CRMA) |
| Exam Number: | IIA-CRMA-ADV |
| Certificate Validity Period: | Certification ongoing with annual CPE requirements |
| Related Certifications: | Certified Internal Auditor (CIA) Internal Audit Practitioner (IAP) |
| Exam Format: | Computer-based testing, Multiple Choice, Scenario/Advanced judgment items |
| Available Languages: | English |
| Exam Price: | $465 USD (Member), $610 USD (Non-Member) |
| Real Exam Qty: | 120 |
| Passing Score: | Scaled score determined by IIA (official pass score not publicly published) |
| Exam Duration: | 150 minutes |
| Sample Questions: | IIA IIA-CRMA-ADV Sample Questions |
| Exam Way: | Computer-based in authorised Pearson VUE test centres worldwide (online proctoring discontinued by IIA). |
| Pre Condition: | Candidates must apply and be accepted into the CRMA program; internal audit, risk management, or related experience required to complete certification and CPE for maintenance. Specific eligibility depends on education and experience level. Candidates have two years from acceptance to pass the exam and complete experience requirements. (See official IIA details.) |
| Official Syllabus URL: | https://theiia.org/en/certifications/crma/ |
| Section | Weight | Objectives |
|---|---|---|
| Internal Audit Roles and Responsibilities | 20% | - Coordination
|
| Risk Management Assurance | 55% | - Assurance processes
|
| Risk Management Governance | 25% | - Risk management integration
|
1. Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?
A) Organizational status and objectivity.
B) Organizational knowledge and skills.
C) CAE certification.
D) Supervision of the chief audit executive (CAE) by senior management.
2. 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 receives allegations of fraud from a whistleblower and immediately reports the allegations to senior management.
C) An auditor conveys public information about an organization's financial condition.
D) An auditor reports a manager's illegal activity to senior management, rather than reporting the incident to the appropriate external authority.
3. According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
A) Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
B) Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
C) Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
D) Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
4. 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) Analytical reviews.
C) Sampling scope.
D) Functional walk through test.
5. An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?
A) A much higher bad debt expense as a percentage of sales than that of other stores.
B) A much higher bad debt expense as a percentage of sales than that of previous years.
C) A much higher percentage of past-due accounts receivable than that of other stores.
D) A much higher percentage of past-due accounts receivable than that of previous years.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: A |
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