Free PDF Quiz 2026 Fantastic IIA-CRMA: Visual Certification in Risk Management Assurance (CRMA) Exam Cert Exam

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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Role of Internal Audit in Risk Management	- Three lines model and internal audit positioning - Assurance and consulting roles
Foundations of Risk Management	- Risk governance structures - Enterprise risk management (ERM) principles
Risk Response and Monitoring	- Monitoring and reporting of risk management effectiveness - Risk response strategies
Organizational Risk Governance and Communication	- Risk culture and communication frameworks - Risk reporting to board and management
Risk Identification and Assessment	- Risk assessment methodologies - Risk prioritization and evaluation techniques

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q283-Q288):

NEW QUESTION # 283
A new internal audit activity is creating its first charter. According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?

A. Assist management in implementing recommended control improvements.
B. Continuously monitor the organization's overall risk activities in relation to its risk appetite.
C. Evaluate the adequacy and effectiveness of the organization's governance activities.
D. Oversee the establishment and administration of an effective risk management program.

Answer: D

NEW QUESTION # 284
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

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

Answer: B

NEW QUESTION # 285
Which of the following is an example of a transaction-level control?

A. Tone at the top.
B. Reconciliations of primary accounts.
C. Inventory counts.
D. Human resource policies.

Answer: B

NEW QUESTION # 286
Which of the following is the best way to detect fraud?

A. Implement process controls.
B. Activate a whistleblower hotline.
C. Perform background investigations.
D. Conduct anti-fraud training.

Answer: B

NEW QUESTION # 287
An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time, and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?

A. Continue with the present auditor, as more than one year has passed.
B. Work with the division's management to resolve the situation.
C. Replace the auditor with another audit staff member.
D. Withdraw the audit team and outsource the financial audit of the division.

Answer: C

NEW QUESTION # 288
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