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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Risk Management Governance	25%	- Risk management integration and evaluation - Governance, risk management and control frameworks
Risk Management Assurance	55%	- Assurance processes and evaluation - Risk management approach and analytics - Communication of risk management results
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 (Q246-Q251):

NEW QUESTION # 246
According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?

A. Enhancing risk response decisions.
B. Assessing the risk factors.
C. Reducing operational surprises and losses.
D. Aligning risk appetite and strategy.

Answer: B

NEW QUESTION # 247
Which of the following is an example of collusion?

A. A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
B. An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
C. An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.
D. A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.

Answer: A

NEW QUESTION # 248
Click the Exhibit.

Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?

A. Both A and B.
B. Neither A nor B.
C. Graph B only
D. Graph A only

Answer: A

NEW QUESTION # 249
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. Condition section.
B. Cause section.
C. Criteria section.
D. Effect section.

Answer: D

NEW QUESTION # 250
A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior. Which of the following is the most appropriate action for the CAE to take?

A. The CAE should not interfere because there is no evidence that a conflict of interest has occurred.
B. The CAE should require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.
C. The CAE should change the senior auditor's assignment and take corrective action for the auditor's failure to disclose the conflict of interest.
D. The CAE should remind the senior auditor of his obligation to be objective and impartial.

Answer: C

NEW QUESTION # 251
......

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