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IIA-CRMA certification exam is ideal for professionals who are working in risk management, internal audit, compliance, governance, and other related fields. IIA-CRMA Exam is designed to help professionals acquire the knowledge and skills required to effectively manage risks and provide assurance to stakeholders. Certification in Risk Management Assurance (CRMA) Exam certification exam is also beneficial for those who are interested in advancing their career in risk management and increasing their value to their organization. By earning the IIA-CRMA certification, professionals can demonstrate their expertise in risk management and assurance, which can lead to increased job opportunities, higher salaries, and greater professional recognition.

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IIA-CRMA Exam is designed to test individuals on their understanding of risk management concepts, processes, and methodologies. IIA-CRMA exam covers a range of topics, including risk assessment, risk management frameworks, risk mitigation strategies, and risk reporting. IIA-CRMA Exam is divided into four sections, each of which focuses on a different aspect of risk management.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q253-Q258):

NEW QUESTION # 253
An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

A. Criteria section.
B. Condition section.
C. Cause section.
D. Effect section.

Answer: D

NEW QUESTION # 254
Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook. Which of the following handbook policies has the greatest risk of compromising audit objectivity?

A. Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.
B. Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.
C. Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.
D. Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.

Answer: D

NEW QUESTION # 255
An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?

A. Having an occupational health officer on the engagement team.
B. Reviewing claims to ensure all accidents actually occurred in the workplace.
C. Determining that the claims have been classified properly.
D. Placing reliance on medical reports from the injured worker's doctor.

Answer: A

NEW QUESTION # 256
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. Copies of deposit slips.
B. Customer confirmation letters.
C. Copies of sales invoices.
D. Bank statements.

Answer: A

NEW QUESTION # 257
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?

A. Assessing how IT contributes to organization objectives, risks, and relevance to audit.
B. Understanding regulatory and legal framework and assessing its relevance.
C. Maintaining technical aspects of accounting standards and reporting processes.
D. Maintaining industry-specific knowledge appropriate to the organization.

Answer: B

NEW QUESTION # 258
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