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IIA IIA-CRMA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Risk Management Assurance55%- Communication of risk management results
- Risk management approach and analytics
- Assurance processes and evaluation
Topic 2: Risk Management Governance25%- Governance, risk management and control frameworks
- Risk management integration and evaluation
Topic 3: Internal Audit Roles and Responsibilities20%- Coordination of risk assurance efforts
- Roles and competencies in risk management assurance

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IIA-CRMA Exam Braindumps: Certification in Risk Management Assurance (CRMA) Exam & IIA-CRMA Certification Training

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q17-Q22):

NEW QUESTION # 17
An internal auditor is conducting an engagement in the accounts payable department, which includes expressing an opinion at the micro level. According to IIA guidance, which of the following statements is true regarding micro-level opinions?
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.

Answer: B


NEW QUESTION # 18
Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.

Answer: B


NEW QUESTION # 19
Which of the following is most likely to enhance an internal auditor's objectivity?

Answer: C


NEW QUESTION # 20
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

Answer: C


NEW QUESTION # 21
When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.

Answer: B


NEW QUESTION # 22
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