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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q74-Q79):

NEW QUESTION # 74
Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?

A. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.
B. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
C. Internal auditor integrity enables users of internal auditors' work to make important business decisions.
D. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.

Answer: C

NEW QUESTION # 75
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

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

Answer: B

NEW QUESTION # 76
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.

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

Answer: D

NEW QUESTION # 77
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?

A. Internal audit charter.
B. Definition of Internal Auditing.
C. The IIA's Code of Ethics.
D. MA Standards.

Answer: A

NEW QUESTION # 78
Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.

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

Answer: A

NEW QUESTION # 79
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