Valid IIA-CRMA Test Syllabus | Test IIA-CRMA Lab Questions

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IIA IIA-CRMA Exam Syllabus Topics:

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

>> Valid IIA-CRMA Test Syllabus <<

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q182-Q187):

NEW QUESTION # 182
The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?

A. Due professional care.
B. Employment of tools and techniques.
C. Engagement supervision.
D. Demonstrated compliance with procedures.

Answer: C

NEW QUESTION # 183
In which of the following functions would fraud be most likely to occur?

A. Collecting payments on accounts.
B. Approving changes to employee records.
C. Preparing customer statements.
D. Maintaining custody of inventory records.

Answer: A

NEW QUESTION # 184
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

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

Answer: B

NEW QUESTION # 185
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

A. Senior management.
B. Board of directors.
C. Internal audit activity.
D. All employees.

Answer: B

NEW QUESTION # 186
Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

A. The internal audit activity's plan for resource allocation.
B. The number of audits from the annual internal audit plan that were completed last year.
C. The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.
D. The qualifications and independence of the assessment Team.

Answer: C

NEW QUESTION # 187
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