Free IIA-CRMA Practice Test Questions and Answers (2026)

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Q: 1
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?
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14 comments in the community discussion
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B tbh, but not 100% sure. I get why most pick D since due professional care is about matching work to objectives, but B's focus on procedures to ID significant risks also seems like an important part. Open to pushback if I'm missing something.
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Its B, not D
Q: 2
According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?
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17 comments in the community discussion
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Internal only allows for peer review, so it’s C.
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C/D? Not totally confident here. C lines up with the peer review rule but D kinda makes sense if they're focusing on improvement follow-ups. I think it's C but not 100%. Open to counterpoints.
Q: 3
Which of the following describes a key characteristic related to effective organizational communication?
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11 comments in the community discussion
6
Option B makes more sense here. While C (integrity and transparency) is important, effective organizational communication in an assurance context usually points to robust internal controls supporting info flow and reporting. People often mix up culture vs system controls on these questions. Disagree?
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Probably B here. Internal controls are all about ensuring info moves correctly and securely inside the org, which is a big part of effective communication in the IIA context. C is nice but not as direct for communication processes. Could be missing something subtle though.
Q: 4
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?
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16 comments in the community discussion
6
Option C makes the most sense. The internal audit charter is what actually spells out the team's authority within the organization, so that's the strongest evidence to show when challenged about scope or fraud work. B (Standards) explains how audits should be performed, but doesn't grant authority by itself. Pretty
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C , the internal audit charter is the key doc that spells out the audit team's actual authority in the organization, especially to address client pushback. B is tempting but just covers professional guidelines-not explicit authority. Seen similar logic called out in exam prep. Always possible HA wants something differe
Q: 5
Which of the following is the most common method of fraud detection?
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16 comments in the community discussion
1
Option B
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D imo, tips from employees or citizens is by far the most frequent way fraud gets detected. ACFE reports back that every year. Not saying it's always the best method, but for "most common," pretty sure D is right.
Q: 6
An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls. Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?
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19 comments in the community discussion
3
Option D is right, the scope restriction means the internal auditor's work is narrower so external auditors should be careful if relying on it. Can't just assume everything checks out because board approved it. Makes sense?
2
C is too extreme, D is what you'd see on the actual exam.
Q: 7
According to The IIA's Code of Ethics, which of the following statements is true?
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20 comments in the community discussion
2
Option C Encountered exactly similar question in my exam, it's about not letting personal views override objectivity per the IIA Code.
1
For me, C, B looks tricky but altering an audit for personal reasons is classic objectivity trap.
Q: 8
Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
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16 comments in the community discussion
2
D . Stakeholder expectations have to come before you can set up risk appetite or governance committees.
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Its D, you really have to identify stakeholders and what they expect before making any governance moves. Pretty sure that's step one.
Q: 9
Management is developing and implementing a risk and control framework for use throughout the organization. Which of the following elements should be included in the organization's control framework? 1. Appropriate levels of authority and responsibility. 2. Supervision of staff and appropriate review of work. 3. The seniority of management in the organization. 4. The ability to trace each transaction to an accountable and responsible individual.
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12 comments in the community discussion
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Anyone see the IIA official guide talk about seniority as a control element? Practice exams usually highlight accountability and review, not rank. Just seems like D matches better with typical framework descriptions in study resources.
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C/D? Seeing both come up in exam reports, but official IIA guides put a lot of weight on accountability and traceability over just listing management seniority in frameworks. Personally, I'd stick with D based on practice questions from the official study materials. Anybody using IIA's sample exams see this phrased dif
Q: 10
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
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18 comments in the community discussion
1
Makes sense B is correct. Functional and admin reporting to the CEO shows true independence for internal audit.
Nah, I don't think C proves independence in practice-B is the best evidence here.
Q: 11
Which of the following is an example of collusion?
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4 comments in the community discussion
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B, not D. Collusion is about teaming up for wrongdoing like fraud, not just working together on legit projects.
B . Collusion's more like both sides secretly benefiting, and only B has that vibe. Not totally sure though.
Q: 12
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies? 1. Proficiency in analyzing key IT risks and controls. 2. The ability to recognize significant deviations from good business practices. 3. Knowledge of key indicators of fraud in tax reporting. 4. The ability to recognize the existence of problems related to tax accounting.
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5 comments in the community discussion
2
Yeah, I'd go with B. Internal auditor needs to spot problems and red flags for fraud in tax reporting, but deep IT risk analysis isn't usually core for tax-focused reviews unless tech is directly in scope. Pretty sure that's why 3 and 4 are enough here. But open to other takes.
A is wrong, B. Deep IT controls (1) aren't must-have for tax reporting unless they specifically mention tech-driven processes. 3 and 4 cover fraud indicators and tax problem recognition, which are core here.
Q: 13
During an audit engagement, the internal auditor discussed a risk mitigation recommendation with the manager of the area under review. The manager disagreed with the risk assessment and recommendation. The two failed to come up with an alternative solution, and the auditor decided to proceed with including the original recommendation in the engagement report. Which of the following is especially important in dealing with this type of situation?
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6 comments in the community discussion
2
Probably A, seen similar on official sample questions. I’d use the IIA study guide and maybe some case scenario practice.
Its D for me. Independence and confidentiality are top priorities during reporting, especially when there's disagreement with management. I think that's more critical than just communication here. Open to other views if I missed something.
Q: 14
Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance? 1. The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization. 2. The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives. 3. The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives. 4. The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.
Options
6 comments in the community discussion
1
Yeah, the fact that 'must' isn't in statements 3 or 4 rules them out. So A fits best since internal audit isn't required to assess IT governance by default. Pretty sure that's how exam wants this framed.
Its A, saw similar on a practice exam and the "must" wording excludes 3 and 4.
Q: 15
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?
Options
7 comments in the community discussion
1
Not C. Logic test (A) fits since it's simply verifying digit count, not data accuracy or full integrity.
A tbh
Q: 16
Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?
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4 comments in the community discussion
2
B tbh, the others miss the key point. A's a planning detail, D is more for assessment setup, not results.
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D . The qualifications and independence of the assessment team matter for credibility and transparency during quality assessments. Pretty sure B is more about audit value, not quality disclosure. Could be off here, open to correction.
Q: 17
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance. According to IIA guidance, which of the following is the CAE's best course of action?
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4 comments in the community discussion
D Independence is impaired if the CAE has operational responsibility, so only an outside party is fully appropriate here.
A
Q: 18
Which of the following is the most common way that occupational fraud is detected?
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4 comments in the community discussion
B is right, I've seen this a lot in official guides and practice questions. Whistleblower hotlines are cited as the most common initial detection method for occupational fraud. If you check the official study material you'll see this reinforced. Pretty sure about it but open to other takes from anyone who’s read a d
I remember seeing a similar question in practice and picked A.
Q: 19
According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?
Options
4 comments in the community discussion
B , because internal auditors do set objectives and scope for both types. But I think in practice, consulting engagements might let clients define some objectives, so not 100% sure if that's always true. Anyone else read it this way?
A imo, saw a similar question in practice. Both types of services require considering the strategies and objectives during planning. The other options mix up responsibilities or aren't true for both types. Agree?
Q: 20
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?
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5 comments in the community discussion
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A saw this type of question in a mock. You can just confirm signage by observation, while the rest need more than just looking around (testing, checking config). Makes sense, right?
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Signs for safety equipment are something you can directly see while walking through. A
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