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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Risk Identification and Assessment	- Risk assessment methodologies - Risk prioritization and evaluation techniques
Organizational Risk Governance and Communication	- Risk reporting to board and management - Risk culture and communication frameworks
Risk Response and Monitoring	- Risk response strategies - Monitoring and reporting of risk management effectiveness
Foundations of Risk Management	- Enterprise risk management (ERM) principles - Risk governance structures
Role of Internal Audit in Risk Management	- Three lines model and internal audit positioning - Assurance and consulting roles

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q162-Q167):

NEW QUESTION # 162
Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?

A. The results of the audit staff's most recent performance reviews.
B. A review of audit staff education and training records.
C. Information about the audit staff size and composition of comparable organizations.
D. Results from discussions of audit needs with executive management and the audit committee.

Answer: D

NEW QUESTION # 163
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

A. Utilize secure socket layer encryption.
B. Utilize dedicated and encrypted network connections.
C. Apply antivirus and patch management software.
D. Install a software inventory management application.

Answer: D

NEW QUESTION # 164
According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?

A. All controls are both adequate and efficient.
B. All risks have been identified and mitigated.
C. Risks have been accurately analyzed and evaluated.
D. The board is appropriately addressing intolerable risks.

Answer: C

NEW QUESTION # 165
Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?

A. The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.
B. Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.
C. System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.
D. Department managers are required to perform periodic user access reviews of relevant systems and applications.

Answer: D

NEW QUESTION # 166
What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

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

Answer: C

NEW QUESTION # 167
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