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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Risk Management Governance	25%	- Risk management integration and evaluation - Governance, risk management and control frameworks
Topic 2: Internal Audit Roles and Responsibilities	20%	- Roles and competencies in risk management assurance - Coordination of risk assurance efforts
Topic 3: Risk Management Assurance	55%	- Communication of risk management results - Risk management approach and analytics - Assurance processes and evaluation

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q249-Q254):

NEW QUESTION # 249
Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?

A. Act as an adviser to the committee responsible for reviewing violations of the code.
B. Implement a system of procedures to inform all employees of the code.
C. Lead the committee responsible for the oversight of the code.
D. Review and adjudicate all violations of the code of conduct.

Answer: A

NEW QUESTION # 250
According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A. Authority and responsibility to resolve issues.
B. Framework to plan, execute and monitor activities.
C. Knowledge and skills needed to perform activities.
D. Integrated responses to multiple risks.

Answer: D

NEW QUESTION # 251
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

A. Compliance objectives.
B. Strategic objectives.
C. Reporting objectives.
D. Operational objectives.

Answer: D

NEW QUESTION # 252
An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?

A. Higher operating margin.
B. Higher inventory turnover.
C. Lower sales volume.
D. Lower obsolete stock disposal.

Answer: C

NEW QUESTION # 253
Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?

A. Their understanding of auditing standards.
B. Previous experience working with the internal audit activity.
C. The nature of their regular duties and responsibilities.
D. Their reporting line within the organization.

Answer: A

NEW QUESTION # 254
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