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The Certification in Risk Management Assurance (CRMA) is a highly sought-after certification for professionals who are involved in risk management and assurance. Certification in Risk Management Assurance (CRMA) Exam certification is offered by the Institute of Internal Auditors (IIA) and is designed for individuals who are looking to enhance their knowledge and skills in the field of risk management. Certification in Risk Management Assurance (CRMA) Exam certification exam is a comprehensive test that assesses a candidate's knowledge of risk management concepts and practices.

IIA-CRMA (Certification in Risk Management Assurance) Exam is a professional certification exam offered by the Institute of Internal Auditors (IIA). Certification in Risk Management Assurance (CRMA) Exam certification is specifically designed for professionals who are involved in risk management or assurance activities within their organizations. The IIA-CRMA Certification is a globally recognized credential that demonstrates a professional's proficiency and expertise in risk management, internal auditing, and control activities.

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IIA-CRMA (Certification in Risk Management Assurance) exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). Certification in Risk Management Assurance (CRMA) Exam certification is designed for professionals who want to enhance their risk management skills and gain recognition for their expertise in this field. The IIA-CRMA Exam is a comprehensive assessment of a candidate's knowledge, skills, and abilities related to risk management assurance.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q235-Q240):

NEW QUESTION # 235
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

A. A pre-award financial capacity analysis of suppliers.
B. Periodic inventories of kiln-dried wood at the organization's warehouse.
C. The periodic rotation of procurement officers' assignments to supplier accounts.
D. An automated computer report, organized by supplier, of any invoices for the same amount.

Answer: C

NEW QUESTION # 236
Which of the following statements is true regarding assurance services provided to clients outside of the organization?

A. Assurance services for outside clients are not covered under the internal audit charter.
B. The nature of assurance services for outside clients should be defined in the internal audit charter.
C. Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
D. The nature of assurance services for outside clients is the same as for internal clients.

Answer: B

NEW QUESTION # 237
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?

A. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
B. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
C. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
D. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.

Answer: A

NEW QUESTION # 238
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A. The CAE initials and dates every working paper after it has been reviewed.
B. The CAE prepares a memorandum discussing the results of the working paper review.
C. The CAE completes an engagement working paper checklist.
D. The CAE utilizes an external third party to make an objective recommendation after each working paper review.

Answer: D

NEW QUESTION # 239
During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
1. A violation of the IIA Code of Ethics.
2. A violation of the reporting requirements in the Standards.
3. Justified and necessary, according to the IIA Code of Ethics and Standards.

A. 3 only
B. 2 only
C. 1 and 2 only
D. 1 only

Answer: A

NEW QUESTION # 240
......

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