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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Risk Management Assurance	55%	- Risk response and mitigation strategies - Assurance over risk management processes - Risk identification, assessment, and prioritization - Specialized risk areas: fraud, ESG, IT/cyber, third-party risk - Control self-assessment - Reporting to management and audit committee
Topic 2: Risk Management Governance	25%	- Organizational governance structure - COSO ERM and ISO 31000 frameworks - Board and audit committee oversight - Risk culture and risk appetite
Topic 3: Internal Audit Roles and Responsibilities	20%	- Code of Ethics and International Standards - Internal audit charter and authority - Three Lines Model - Independence and objectivity

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q128-Q133):

NEW QUESTION # 128
Which of the following is a detective control strategy against fraud?

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

Answer: B

NEW QUESTION # 129
Which of the following describes a key characteristic related to effective organizational communication?

A. A well-designed system of internal controls.
B. A culture of integrity and transparency.
C. Unique operating environments with varying complexity.
D. Comprehensive supervisory and verification procedures.

Answer: A

NEW QUESTION # 130
Which of the following is an example of collusion?

A. An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.
B. A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
C. An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
D. A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.

Answer: D

NEW QUESTION # 131
Which of the following is most likely to be considered a control weakness?

A. Purchase orders are typed by the purchasing department using prenumbered forms.
B. Buyers promptly update the official vendor listing as new supplier sources become known.
C. Department managers initiate purchase requests that must be approved by the plant superintendent.
D. Vendor invoice payment requests are accompanied by a purchase order and receiving report.

Answer: B

NEW QUESTION # 132
Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

A. Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
B. Rotate internal auditors among different engagement assignments.
C. Assign more experienced internal auditors to mentor the less experienced auditors.
D. Send internal auditors to external trainings in advanced internal audit topics.

Answer: B

NEW QUESTION # 133
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