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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q194-Q199):

NEW QUESTION # 194
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.

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

Answer: A

NEW QUESTION # 195
Which of the following statements describes a control failure that is not directly attributable to a customer billing application?
1. End users have raised a number of concerns regarding data integrity.
2. An untested program change is transferred from the test environment to production.
3. Purchase history does not reconcile with accounts receivable for some customers.
4. End user security is inadvertently granted to an unauthorized individual by management.

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

Answer: C

NEW QUESTION # 196
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

A. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
B. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
C. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
D. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.

Answer: A

NEW QUESTION # 197
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?

A. Attending annual professional conferences and seminars.
B. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
C. Participating in on-the-job training in various departments of the organization.
D. Pursuing as many professional certifications as possible.

Answer: B

NEW QUESTION # 198
Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A. So that the individual objectivity of the internal audit staff can be more clearly established.
B. Because management requires the review to measure effectiveness of the internal audit activity.
C. So that there is assurance of the internal audit staff's proficiency to complete audit activities.
D. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.

Answer: D

NEW QUESTION # 199
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