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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Topic 1: Risk Response and Monitoring	- Risk response strategies - Monitoring and reporting of risk management effectiveness
Topic 2: Risk Identification and Assessment	- Risk prioritization and evaluation techniques - Risk assessment methodologies
Topic 3: Foundations of Risk Management	- Risk governance structures - Enterprise risk management (ERM) principles
Topic 4: Organizational Risk Governance and Communication	- Risk reporting to board and management - Risk culture and communication frameworks
Topic 5: Role of Internal Audit in Risk Management	- Assurance and consulting roles - Three lines model and internal audit positioning

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q73-Q78):

NEW QUESTION # 73
A manufacturing organization discovers that the waste water released has failed to meet permitted limits.
Which control function will be least effective in correcting the issue?

A. Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.
B. Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.
C. Establishing a preventive maintenance program for the pretreatment system.
D. Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.

Answer: A

NEW QUESTION # 74
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. 2, 3, and 4 only
C. 2 and 3 only
D. 1 and 4 only

Answer: B

NEW QUESTION # 75
An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?

A. Ethics should vary with local customs in the organization's foreign operations.
B. Senior management should be granted specific exemptions to the code of ethics.
C. Whistleblowing should be discouraged because it can cause distrust among employees.
D. Ethical behavior should be incorporated into performance evaluations.

Answer: D

NEW QUESTION # 76
Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.
4. It facilitates the alignment of risk mitigation strategies with management priorities.

A. 1.2, and 3.
B. 2. 3, and 4.
C. 1.3, and 4.
D. 1,2, and 4.

Answer: D

NEW QUESTION # 77
Which of the following enhances the independence of the internal audit activity?

A. The chief executive officer approves the internal audit charter.
B. The audit committee approves the CAE's annual salary increase.
C. The CAE administratively reports to the board.
D. The chief audit executive (CAE) approves the annual internal audit plan.

Answer: B

NEW QUESTION # 78
......

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