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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Risk Management Governance	25%	- Risk management integration and evaluation - Governance, risk management and control frameworks
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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q207-Q212):

NEW QUESTION # 207
According to IIA guidance, which of the following are macro-level audit activities performed for an assurance engagement of the purchasing department?
1. Obtain and review all purchasing-related audit reports issued within the past year.
2. Meet with the quality assurance group to discuss its previous reports of any purchasing-related findings.
3. Review a memo written by the purchasing manager that outlines ongoing problems with the purchasing software.
4. Request a copy of the report from a purchasing audit conducted last year by an external service provider.

A. 1 and 3.
B. 1 and 2.
C. 3 and 4.
D. 2 and 4.

Answer: B

NEW QUESTION # 208
Which of the following scenarios exemplifies a potential internal control weakness?

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

Answer: D

NEW QUESTION # 209
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?

A. Lesser evidence is required to support a conclusion than for statistical sampling.
B. Non-statistical sample results must be projected to the population.
C. It considers tolerable deviation rate more effectively than does statistical sampling.
D. Sampling risk will be accurately quantified through non-statistical sampling.

Answer: B

NEW QUESTION # 210
Which of the following is the most common method of fraud detection?

A. Unannounced audits or reviews of programs or departments.
B. Analytical reviews of high-risk areas.
C. Detective controls built into the daily processes.
D. Tips received from employees or citizens.

Answer: D

NEW QUESTION # 211
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

A. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
B. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
C. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
D. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.

Answer: C

NEW QUESTION # 212
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