IIA-CRMA Valid Exam Pattern, IIA-CRMA Practice Test Pdf

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IIA-CRMA Valid Exam Pattern & IIA IIA-CRMA Practice Test Pdf: Certification in Risk Management Assurance (CRMA) Exam Finally Passed

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q206-Q211):

NEW QUESTION # 206
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.

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

Answer: C

NEW QUESTION # 207
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 amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.
C. The internal audit activity's plan for resource allocation.
D. The qualifications and independence of the assessment Team.

Answer: B

NEW QUESTION # 208
Which of the following is the primary engagement responsibility of an entry-level internal auditor?

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

Answer: B

NEW QUESTION # 209
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?

A. Risk tolerance.
B. Risk capacity.
C. Risk identification.
D. Risk appetite.

Answer: A

NEW QUESTION # 210
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

A. The board approves the annual performance evaluation of the chief audit executive.
B. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
C. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
D. The internal auditor reviews the physical access to merchandise during an inventory count.

Answer: D

NEW QUESTION # 211
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