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IIA-CRMA (Certification in Risk Management Assurance) Exam is a professional certification exam offered by the Institute of Internal Auditors (IIA). Certification in Risk Management Assurance (CRMA) Exam certification is specifically designed for professionals who are involved in risk management or assurance activities within their organizations. The IIA-CRMA Certification is a globally recognized credential that demonstrates a professional's proficiency and expertise in risk management, internal auditing, and control activities.

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IIA-CRMA certification exam is a rigorous exam that tests candidates on their knowledge of risk management, assurance, and governance. IIA-CRMA Exam covers topics such as risk management frameworks, risk assessment methodologies, risk response strategies, and internal control frameworks. Individuals who pass the exam are recognized as experts in risk management and are able to provide valuable insights to organizations looking to manage risk effectively.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q282-Q287):

NEW QUESTION # 282
What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?

A. The testimonial evidence obtained during facilitated workshops is generally considered more reliable.
B. Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.
C. Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.
D. During facilitated workshops, people more openly say things to internal auditors than during private interviews.

Answer: B

NEW QUESTION # 283
Which of the following situations is most likely to impair internal audit objectivity?

A. An internal auditor reports both functionally and administratively to the chief financial officer (CFO).
B. An internal auditor performs an audit in a department that is led by the auditor's close friend.
C. According to policy, the internal auditor must obtain approval from the CFO prior to requesting information for internal audit purposes.
D. An internal auditor, who was an accounts receivable intern for the organization three years prior, performs an audit of the accounts receivable cycle.

Answer: B

NEW QUESTION # 284
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. Persuasion and collaboration.
B. Governance, risk, and control.
C. Communication.
D. Business acumen.

Answer: C

NEW QUESTION # 285
Which of the following is not an appropriate activity for internal auditors to perform?

A. Highlight matters that require management's attention.
B. Accumulate data, obtain varying views, and report information to senior management.
C. Recommend management seek a consulting firm to advise on outsourcing.
D. Implement solutions for specific organizational problems.

Answer: D

NEW QUESTION # 286
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.

A. 1 and 4 only.
B. 1,2, 3, and 4.
C. 3 and 4 only.
D. 2, 3, and 4 only.

Answer: C

NEW QUESTION # 287
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