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IIA-CRMA certification exam is designed for individuals who have experience in risk management or internal auditing. Candidates are required to have a minimum of two years of experience in one or more of these fields. Additionally, candidates must have a bachelor's degree or higher from an accredited university or college.

IIA-CRMA certification exam is an essential credential for professionals who are involved in risk management and assurance. Certification in Risk Management Assurance (CRMA) Exam certification is recognized globally and is highly valued by employers. It is designed for individuals who are looking to further their careers in risk management and assurance and is an excellent way to demonstrate their expertise to potential employers.

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q100-Q105):

NEW QUESTION # 100
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.

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

Answer: D

NEW QUESTION # 101
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?

A. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
B. The auditor recommends improvements for all of the organization's procedures and practices.
C. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
D. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.

Answer: A

NEW QUESTION # 102
Which of the following types of fraud includes embezzlement?

A. Misappropriation of assets.
B. Corruption.
C. Fraudulent statements.
D. Bribery.

Answer: A

NEW QUESTION # 103
An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?

A. Senior management should be granted specific exemptions to the code of ethics.
B. Whistleblowing should be discouraged because it can cause distrust among employees.
C. Ethical behavior should be incorporated into performance evaluations.
D. Ethics should vary with local customs in the organization's foreign operations.

Answer: C

NEW QUESTION # 104
During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
1. A violation of the IIA Code of Ethics.
2. A violation of the reporting requirements in the Standards.
3. Justified and necessary, according to the IIA Code of Ethics and Standards.

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

Answer: A

NEW QUESTION # 105
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