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IIA IIA-CRMA Exam Syllabus Topics:

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

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

NEW QUESTION # 194
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?

A. Preventive control.
B. Detective control.
C. Corrective control.
D. Compensating control.

Answer: A

NEW QUESTION # 195
According to The IIA's Code of Ethics, which of the following statements is true?

A. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.
B. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
C. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
D. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.

Answer: C

NEW QUESTION # 196
According to IIA guidance, which of the following should be included in the internal audit charter?

A. Identification of the organizational units where engagements are to be performed.
B. Assigned responsibilities for designing and implementing controls.
C. The minimum resources and competencies needed for the internal audit activity.
D. Organizational relationships and reporting lines.

Answer: D

NEW QUESTION # 197
In which of the following functions would fraud be most likely to occur?

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

Answer: B

NEW QUESTION # 198
Which of the following is a detective control strategy against fraud?

A. Requiring employees to attend ethics training.
B. Implementing a control self-assessment.
C. Performing a surprise audit.
D. Performing background checks on employees.

Answer: C

NEW QUESTION # 199
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This Certification in Risk Management Assurance (CRMA) Exam (IIA-CRMA) certification is a valuable credential that is designed to validate your expertise all over the world. After successfully competition of IIA-CRMA exam you can gain several personal and professional benefits. All these Certification in Risk Management Assurance (CRMA) Exam (IIA-CRMA) certification exam benefits will not only prove your skills but also assist you to put your career on the right track and achieve your career objectives in a short time period.

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