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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Internal Audit Roles and Responsibilities	20%	- Internal audit charter and authority - Code of Ethics and International Standards - Independence and objectivity - Three Lines Model
Risk Management Governance	25%	- Risk culture and risk appetite - Board and audit committee oversight - Organizational governance structure - COSO ERM and ISO 31000 frameworks
Risk Management Assurance	55%	- Risk identification, assessment, and prioritization - Assurance over risk management processes - Reporting to management and audit committee - Risk response and mitigation strategies - Control self-assessment - Specialized risk areas: fraud, ESG, IT/cyber, third-party risk

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q284-Q289):

NEW QUESTION # 284
According to IIA guidance, which of the following statements is true?

A. The overall focus of the framework is on significant controls in all critical IT applications.
B. Risks in IT processes are best mitigated by individual controls.
C. Control process risks are found at multiple layers of the IT environment.
D. IT risks and related controls are operational and best identified using a bottom-up approach.

Answer: C

NEW QUESTION # 285
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
B. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
C. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
D. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.

Answer: C

NEW QUESTION # 286
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

A. All employees.
B. Internal audit activity.
C. Senior management.
D. Board of directors.

Answer: D

NEW QUESTION # 287
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?

A. Maintaining industry-specific knowledge appropriate to the organization.
B. Understanding regulatory and legal framework and assessing its relevance.
C. Maintaining technical aspects of accounting standards and reporting processes.
D. Assessing how IT contributes to organization objectives, risks, and relevance to audit.

Answer: B

NEW QUESTION # 288
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

A. Usage of IT system policy.
B. Personal responsibility policy.
C. Risk management framework.
D. Acceptance of gifts policy.

Answer: D

NEW QUESTION # 289
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