퍼펙트한IIA-CRMA적중율높은덤프자료덤프최신샘플문제

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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA-CRMA완벽한 인증자료 & IIA-CRMA최신 업데이트 공부자료

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최신 CRMA Certification IIA-CRMA 무료샘플문제 (Q99-Q104):

질문 # 99
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

A. To achieve and maintain sustainable development.
B. To enable Triple Bottom Line reporting capability.
C. To fulfill regulatory and compliance requirements.
D. To facilitate the conduct of risk assessment.

정답：A

질문 # 100
What is the primary purpose of a fishbone diagram?

A. To plan and control complex projects, such as internal audits.
B. To identify the possible causes of adverse conditions.
C. To represent the frequencies of adverse conditions in a given process.
D. To depict the areas of responsibility for departments in an organization.

정답：B

질문 # 101
When an internal auditor applies due professional care to perform an assurance engagement, which of the following must she consider?
1. Findings of the last audit engagement performed.
2. Probability of significant errors, irregularities, or noncompliance.
3. Extent of work needed to achieve engagement objectives.
4. Cost of the engagement versus the potential benefits.

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

정답：C

질문 # 102
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

A. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
B. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
C. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
D. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.

정답：A

질문 # 103
Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

A. The number of audits from the annual internal audit plan that were completed last year.
B. The internal audit activity's plan for resource allocation.
C. The qualifications and independence of the assessment Team.
D. The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.

정답：D

질문 # 104
......

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