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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Internal Audit Roles and Responsibilities	20%	- Roles and competencies in risk management assurance - Coordination of risk assurance efforts
Risk Management Governance	25%	- Governance, risk management and control frameworks - Risk management integration and evaluation
Risk Management Assurance	55%	- Communication of risk management results - Risk management approach and analytics - Assurance processes and evaluation

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q137-Q142):

NEW QUESTION # 137
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?

A. Data integrity tests.
B. Check digits.
C. Logic test.
D. Balancing control activities.

Answer: C

NEW QUESTION # 138
According to The IIA's Code of Ethics, which of the following statements is true?

A. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
B. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
C. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.
D. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.

Answer: A

NEW QUESTION # 139
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?

A. Working conditions.
B. Employees' families.
C. Marketplace competition.
D. Shareholders and investors.

Answer: B

NEW QUESTION # 140
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?

A. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
B. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
C. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
D. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.

Answer: B

NEW QUESTION # 141
Suspecting fraud, the chief financial officer (CFO) asked the internal audit activity to investigate a significant increase in travel related expenditures. Work was performed by a qualified internal auditor. Following the completion of the engagement, the chief audit executive (CAE) reported to the CFO that no violations were found and no fraud had occurred.
According to the Standards, which of the following principles did the CAE violate?

A. Individual objectivity.
B. Due professional care.
C. Organizational independence.
D. Proficiency.

Answer: B

NEW QUESTION # 142
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