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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Risk Management Governance	25%	- Governance, risk management and control frameworks - Risk management integration and evaluation
Topic 2: Risk Management Assurance	55%	- Assurance processes and evaluation - Risk management approach and analytics - Communication of risk management results
Topic 3: Internal Audit Roles and Responsibilities	20%	- Roles and competencies in risk management assurance - Coordination of risk assurance efforts

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q193-Q198):

NEW QUESTION # 193
According to COSO, which of the following describes a principle related to the control environment?

A. The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.
B. The organization identifies and assesses changes that could significantly impact the system of internal control.
C. The organization performs evaluations to ascertain whether internal control components are present and functioning.
D. The organization selects and develops control activities that contribute to the mitigation of risks.

Answer: A

NEW QUESTION # 194
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
B. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
C. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
D. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.

Answer: C

NEW QUESTION # 195
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?

A. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
B. Pursuing as many professional certifications as possible.
C. Participating in on-the-job training in various departments of the organization.
D. Attending annual professional conferences and seminars.

Answer: A

NEW QUESTION # 196
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

A. Swipe card access is required to gain access to the server room.
B. Foam fire extinguishers are operable to protect against electrical fires.
C. Servers are secured individually to their racks by locks.
D. Adequate signs are in place to assist in locating safety equipment.

Answer: D

NEW QUESTION # 197
What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?

A. The testimonial evidence obtained during facilitated workshops is generally considered more reliable.
B. Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.
C. During facilitated workshops, people more openly say things to internal auditors than during private interviews.
D. Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.

Answer: D

NEW QUESTION # 198
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