Latest IIA-CRMA Exam Pdf | IIA-CRMA Exam Tutorial

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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA IIA-CRMA Questions - Latest Approved Exam Dumps

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q189-Q194):

NEW QUESTION # 189
According to The IIA's Code of Ethics, which of the following is true?

A. Confidentiality requires that auditors be prudent in the use and protection of client information.
B. Integrity requires that auditors perform internal audit services in accordance with the Standards.
C. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
D. Confidentiality requires that auditors disclose all material facts known to them.

Answer: A

NEW QUESTION # 190
Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?

A. CAE certification.
B. Supervision of the chief audit executive (CAE) by senior management.
C. Organizational status and objectivity.
D. Organizational knowledge and skills.

Answer: C

NEW QUESTION # 191
According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

A. It is required to demonstrate that effective engagement supervision has occurred.
B. It increases the likelihood of obtaining the audit client's agreement with the results.
C. It ensures that an appropriate chain of evidence is maintained through the workpapers.
D. It helps ensure that appropriate professional judgments and conclusions are made.

Answer: D

NEW QUESTION # 192
A chief audit executive (CAE) of an international charity reports functionally to the audit committee of the board of directors and administratively to the charity's chief financial officer (CFO).
Which of the following would impair the internal audit function's independence?

A. The CFO provides feedback on the CAE's audit reports.
B. The CFO manages the accounting of the budget for the internal audit function.
C. The CFO determines the scope of internal audit work in the accounting department.
D. The CFO administers the annual evaluation process for the internal auditors.

Answer: C

NEW QUESTION # 193
Which of the following situations is most likely to impair internal audit objectivity?

A. According to policy, the internal auditor must obtain approval from the CFO prior to requesting information for internal audit purposes.
B. An internal auditor reports both functionally and administratively to the chief financial officer (CFO).
C. An internal auditor performs an audit in a department that is led by the auditor's close friend.
D. An internal auditor, who was an accounts receivable intern for the organization three years prior, performs an audit of the accounts receivable cycle.

Answer: C

NEW QUESTION # 194
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