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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Internal Audit Roles and Responsibilities	20%	- Coordination of risk assurance efforts - Roles and competencies in risk management assurance
Risk Management Assurance	55%	- Communication of risk management results - Assurance processes and evaluation - Risk management approach and analytics
Risk Management Governance	25%	- Risk management integration and evaluation - Governance, risk management and control frameworks

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IIA-CRMA PDF Guide, IIA-CRMA Valid Test Answers

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q204-Q209):

NEW QUESTION # 204
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. Independence.
D. Objectivity.

Answer: D

NEW QUESTION # 205
Which of the following actions does not violate the IIA Code of Ethics or Standards?

A. An internal auditor performing an audit on an operation that they managed less than a year ago.
B. An internal auditor disclosing confidential information in response to a lawsuit.
C. An internal auditor performing an audit on procedures that they were responsible for creating.
D. An internal auditor disclosing details of an audit report to colleagues from a different organization.

Answer: B

NEW QUESTION # 206
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. Business acumen.
B. Persuasion and collaboration.
C. Governance, risk, and control.
D. Communication.

Answer: D

NEW QUESTION # 207
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A. Controlling access to engagement records, including access by senior management.
B. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
C. Rating each engagement record to assess its relevance and accessibility for the organization's board.
D. Developing retention requirements for engagement records that are consistent with organizational guidelines.

Answer: C

NEW QUESTION # 208
An internal auditor wants to sample data to test an audit theory in a cost-effective way. Which of the following sampling strategies should she use?

A. Neither approach to testing the audit theory would be cost effective.
B. A combination of both statistical and nonstatistical sampling.
C. Statistical sampling only
D. Nonstatistical sampling only

Answer: D

NEW QUESTION # 209
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