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IIA-CRMA certification program is tailored to meet the needs of internal auditors, risk management professionals, and other assurance professionals who play a critical role in identifying, assessing, and managing risks within their organizations. Certification in Risk Management Assurance (CRMA) Exam certification program is widely accepted and recognized by employers, regulators, and other stakeholders around the world. Certification in Risk Management Assurance (CRMA) Exam certification program helps professionals to enhance their knowledge, skills, and credibility in the field of risk management and assurance, and also demonstrates their commitment to the highest standards of professional conduct and ethics. The IIA-CRMA certification program provides a comprehensive and practical framework for risk management and assurance professionals to identify and manage risks in a systematic and effective manner.

The Certification in Risk Management Assurance (CRMA) is a professional certification offered by the Institute of Internal Auditors (IIA) to individuals who demonstrate exceptional knowledge and expertise in the field of risk management assurance. The IIA-CRMA Certification is designed to help professionals enhance their career prospects and demonstrate their ability to manage risks and provide assurance to stakeholders. It is a globally recognized certification that validates the knowledge and skills of internal auditors who specialize in providing risk management assurance services.

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IIA-CRMA (Certification in Risk Management Assurance) Exam is a globally recognized certification program designed to help internal auditors enhance their risk management and assurance skills. Certification in Risk Management Assurance (CRMA) Exam certification program is offered by the Institute of Internal Auditors (IIA), which is the leading professional association for internal auditors. IIA-CRMA Certification is intended to help internal auditors strengthen their understanding of risk management principles and practices, and provide assurance to key stakeholders that risks are being effectively managed.

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

NEW QUESTION # 282
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.

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

Answer: B

NEW QUESTION # 283
According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?

A. Report of internal assessment results, response plans, and outcomes.
B. Self-assessments and surveys of stakeholder groups.
C. Benchmarking of the internal audit activity's practices and performance.
D. Analysis of performance metrics such as cycle times.

Answer: D

NEW QUESTION # 284
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

A. Personal responsibility policy.
B. Acceptance of gifts policy.
C. Usage of IT system policy.
D. Risk management framework.

Answer: B

NEW QUESTION # 285
Which of the following enhances the independence of the internal audit activity?

A. The chief executive officer approves the internal audit charter.
B. The audit committee approves the CAE's annual salary increase.
C. The CAE administratively reports to the board.
D. The chief audit executive (CAE) approves the annual internal audit plan.

Answer: B

NEW QUESTION # 286
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 require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.
B. The CAE should remind the senior auditor of his obligation to be objective and impartial.
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 not interfere because there is no evidence that a conflict of interest has occurred.

Answer: C

NEW QUESTION # 287
......

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