IIA-CRMA Latest Study Notes - Exam IIA-CRMA Blueprint

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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 - Communication of risk management results - Risk management approach and analytics
Topic 3: Internal Audit Roles and Responsibilities	20%	- Coordination of risk assurance efforts - Roles and competencies in risk management assurance

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q282-Q287):

NEW QUESTION # 282
During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?

A. Benchmarking.
B. Regression analysis.
C. Reasonableness test.
D. Trend analysis.

Answer: A

NEW QUESTION # 283
Which of the following describes a key characteristic related to effective organizational communication?

A. A culture of integrity and transparency.
B. A well-designed system of internal controls.
C. Comprehensive supervisory and verification procedures.
D. Unique operating environments with varying complexity.

Answer: B

NEW QUESTION # 284
Which of the following decisions made during the testing phase of a compliance audit requires the most judgment by an internal auditor?

A. Whether an individual expenditure is allowable.
B. Which fields to examine on each invoice.
C. Which sampling methodology to select for testing.
D. What level of noncompliance is acceptable.

Answer: D

NEW QUESTION # 285
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?

A. Fraud hidden on the books.
B. Fraud off the books.
C. Fraud on the balance sheet.
D. Fraud open on the books.

Answer: B

NEW QUESTION # 286
An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. Which of the following would be the best course of action for the CAE to follow?

A. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
B. Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.
C. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
D. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.

Answer: D

NEW QUESTION # 287
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