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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q250-Q255):

NEW QUESTION # 250
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
B. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
C. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
D. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.

Answer: A

NEW QUESTION # 251
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 requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.
C. 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.
D. 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.

Answer: C

NEW QUESTION # 252
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A. Developing retention requirements for engagement records that are consistent with organizational guidelines.
B. Rating each engagement record to assess its relevance and accessibility for the organization's board.
C. Controlling access to engagement records, including access by senior management.
D. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.

Answer: B

NEW QUESTION # 253
Which of the following is the most common way that occupational fraud is detected?

A. External audits.
B. Internal audits.
C. Whistleblower hotline.
D. Key controls.

Answer: C

NEW QUESTION # 254
As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

A. Individual proficiency.
B. Organizational independence.
C. Due professional care.
D. Professional objectivity.

Answer: D

NEW QUESTION # 255
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