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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Risk Management Assurance	55%	- Assurance processes and evaluation - Risk management approach and analytics - Communication of risk management results
Internal Audit Roles and Responsibilities	20%	- Coordination of risk assurance efforts - Roles and competencies in risk management assurance
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 (Q128-Q133):

NEW QUESTION # 128
During an audit engagement, the internal auditor discussed a risk mitigation recommendation with the manager of the area under review. The manager disagreed with the risk assessment and recommendation. The two failed to come up with an alternative solution, and the auditor decided to proceed with including the original recommendation in the engagement report. Which of the following is especially important in dealing with this type of situation?

A. Soft skills in communication, negotiation, and collaboration.
B. Technical skills in the area under review.
C. Professional qualifications and certification in internal auditing.
D. Confidentiality and independence.

Answer: A

NEW QUESTION # 129
According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?

A. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.
B. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.
C. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.
D. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.

Answer: D

NEW QUESTION # 130
Management is developing and implementing a risk and control framework for use throughout the organization. Which of the following elements should be included in the organization's control framework?
1. Appropriate levels of authority and responsibility.
2. Supervision of staff and appropriate review of work.
3. The seniority of management in the organization.
4. The ability to trace each transaction to an accountable and responsible individual.

A. 1,2, and 3.
B. 2, 3, and 4.
C. 1.3, and 4.
D. 1.2, and 4.

Answer: B

NEW QUESTION # 131
Which of the following scenarios exemplifies a potential internal control weakness?

A. The same employee who restrictively endorses checks received from customers prepares the bank's check deposit slips.
B. The same employee who records cash receipts in the accounts receivable subsidiary ledger ensures that the ledger automatically updates the information.
C. The same employee who receives cash from customers prepares a prelisting of cash receipts.
D. The same employee who makes deposits at the bank prepares the monthly bank reconciliation.

Answer: D

NEW QUESTION # 132
According to IIA guidance, which of the following external groups is most likely to represent a liability risk, based on activities associated with the organization's corporate social responsibility program?

A. Investors.
B. Consumers.
C. Activists.
D. Suppliers.

Answer: C

NEW QUESTION # 133
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