Quiz IIA - Latest IIA-CRMA - Certification in Risk Management Assurance (CRMA) Exam Latest Exam Tips

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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q219-Q224):

NEW QUESTION # 219
Which of the following is a second line of defense in effective risk management and control?

A. Credit department.
B. Purchasing department.
C. Compliance department.
D. Internal audit department.

Answer: C

NEW QUESTION # 220
What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

A. To identify key risks and areas of concern within the organization.
B. To identify inefficiencies within the internal audit team.
C. To help the internal audit activity complete its annual assurance plan.
D. To help improve the overall quality of the internal audit activity's work.

Answer: D

NEW QUESTION # 221
Click the Exhibit.

Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?

A. Neither A nor B.
B. Graph B only
C. Graph A only
D. Both A and B.

Answer: D

NEW QUESTION # 222
According to IIA guidance, which of the following statements about working papers is false?

A. They provide support for communication to third parties.
B. They assist in the implementation of recommendations.
C. They demonstrate compliance with auditing standards.
D. They contribute to development of the internal audit staff.

Answer: B

NEW QUESTION # 223
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?

A. Inquiry.
B. Observation.
C. Document verification.
D. Analytical review.

Answer: D

NEW QUESTION # 224
......

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