IIA-CRMA Actual Exam Dumps & IIA-CRMA Exam Materials

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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Topic 1: Risk Response and Monitoring	- Risk response strategies - Monitoring and reporting of risk management effectiveness
Topic 2: Organizational Risk Governance and Communication	- Risk reporting to board and management - Risk culture and communication frameworks
Topic 3: Role of Internal Audit in Risk Management	- Assurance and consulting roles - Three lines model and internal audit positioning
Topic 4: Risk Identification and Assessment	- Risk assessment methodologies - Risk prioritization and evaluation techniques
Topic 5: Foundations of Risk Management	- Enterprise risk management (ERM) principles - Risk governance structures

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Quiz 2026 IIA IIA-CRMA Actual Exam Dumps

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q17-Q22):

NEW QUESTION # 17
According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

A. The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.
B. The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.
C. The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
D. The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.

Answer: B

NEW QUESTION # 18
Which of the following does not need to be defined in the internal audit charter?

A. The audit engagements to be performed during the upcoming year.
B. The internal audit activity's position within the organization.
C. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
D. The scope of internal audit activities.

Answer: A

NEW QUESTION # 19
An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls. Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?

A. The external auditor must disregard the work, as the scope of the charter may introduce bias and result in a lack of due professional care.
B. The external auditor may use the work with caution, due to the internal audit activity's scope and responsibility restrictions.
C. The external auditor may make full use of the work, as the audit charter is very specific as to the work the internal audit activity may undertake.
D. The external auditor may use the work, as the board has approved the charter, thus taking responsibility for any deficiencies.

Answer: B

NEW QUESTION # 20
While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?

A. Resource management.
B. Due professional care.
C. Coordination.
D. Engagement supervision.

Answer: B

NEW QUESTION # 21
An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?

A. Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
B. Not allow the audit manager to hire the contractor, as it would be a conflict of interest.
C. Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.
D. Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.

Answer: D

NEW QUESTION # 22
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