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IIA-CRMA certification program is designed for internal auditors who are responsible for risk management and assurance functions in their organizations. The program covers various risk management and assurance topics, including risk assessment, risk management frameworks, risk reporting, and risk monitoring. Certification in Risk Management Assurance (CRMA) Exam certification program also includes case studies and practical exercises to help internal auditors apply their knowledge of risk management and assurance in real-life situations.

IIA-CRMA (Certification in Risk Management Assurance) is a certification offered by the Institute of Internal Auditors (IIA) that focuses on the management of risks in organizations. Certification in Risk Management Assurance (CRMA) Exam certification is designed for professionals who are involved in the management and evaluation of risks and who want to develop their skills and knowledge in this area.

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IIA-CRMA Certification Exam is offered by the Institute of Internal Auditors (IIA), which is a professional organization dedicated to providing leadership and guidance to the internal auditing profession. The IIA has a long history of promoting excellence in the field of internal auditing, and their certification programs are widely respected by employers and professionals around the world. The IIA-CRMA Certification is a valuable credential that can help professionals advance their careers and demonstrate their expertise in risk management.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q46-Q51):

NEW QUESTION # 46
Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

A. Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
B. Rotate internal auditors among different engagement assignments.
C. Assign more experienced internal auditors to mentor the less experienced auditors.
D. Send internal auditors to external trainings in advanced internal audit topics.

Answer: B

NEW QUESTION # 47
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?

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

Answer: B

NEW QUESTION # 48
Who is responsible for setting the risk appetite?

A. Board of directors.
B. Operations management.
C. External auditors.
D. Chief risk officer.

Answer: A

NEW QUESTION # 49
Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?

A. Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.
B. The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.
C. The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.
D. Periodic internal assessments provide the most current and independent recommendations for improvement.

Answer: B

NEW QUESTION # 50
Which of the following is an example of collusion?

A. An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
B. A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
C. A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
D. An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.

Answer: C

NEW QUESTION # 51
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