IIA-CRMA Exam Bible, Exam IIA-CRMA Answers

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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Risk Management Governance	25%	- Risk culture and risk appetite - COSO ERM and ISO 31000 frameworks - Board and audit committee oversight - Organizational governance structure
Topic 2: Internal Audit Roles and Responsibilities	20%	- Three Lines Model - Independence and objectivity - Code of Ethics and International Standards - Internal audit charter and authority
Topic 3: Risk Management Assurance	55%	- Specialized risk areas: fraud, ESG, IT/cyber, third-party risk - Risk identification, assessment, and prioritization - Assurance over risk management processes - Control self-assessment - Reporting to management and audit committee - Risk response and mitigation strategies

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Exam IIA-CRMA Answers & IIA-CRMA Pass Guide

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q190-Q195):

NEW QUESTION # 190
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 # 191
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process.
The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?

A. Bank statements.
B. Copies of deposit slips.
C. Copies of sales invoices.
D. Customer confirmation letters.

Answer: B

NEW QUESTION # 192
The audit committee is concerned that the small size of the internal audit activity (IAA) makes it impractical to achieve full conformance with the Standards. To address this concern, which of the following actions is most appropriate for the CAE to take?

A. The CAE should agree with the audit committee and implement only those standards appropriate to the size of the IAA.
B. The CAE should explain that conformance with the Standards is essential and not dependent upon the size of the IAA.
C. The CAE should request the audit committee to review the Standards to identify specifically which are creating the greatest concern.
D. The CAE should seek sufficient funding to increase audit resources to meet the minimum requirements of the Standards.

Answer: B

NEW QUESTION # 193
Which of the following is the primary engagement responsibility of an entry-level internal auditor?

A. Analysis.
B. Reporting.
C. Leadership.
D. Documentation.

Answer: A

NEW QUESTION # 194
Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.

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

Answer: C

NEW QUESTION # 195
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