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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Organizational Risk Governance and Communication	- Risk culture and communication frameworks - Risk reporting to board and management
Risk Identification and Assessment	- Risk assessment methodologies - Risk prioritization and evaluation techniques
Foundations of Risk Management	- Enterprise risk management (ERM) principles - Risk governance structures
Role of Internal Audit in Risk Management	- Assurance and consulting roles - Three lines model and internal audit positioning
Risk Response and Monitoring	- Risk response strategies - Monitoring and reporting of risk management effectiveness

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q67-Q72):

NEW QUESTION # 67
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?

A. Analytical review.
B. Document verification.
C. Observation.
D. Inquiry.

Answer: A

NEW QUESTION # 68
Which of the following is an example of a risk avoidance strategy?

A. Selling a nonstrategic business unit.
B. Outsourcing a high-risk activity.
C. Hedging against exchange rate variations.
D. Limiting access to an organization's data center.

Answer: A

NEW QUESTION # 69
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A. Controlling access to engagement records, including access by senior management.
B. Developing retention requirements for engagement records that are consistent with organizational guidelines.
C. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
D. Rating each engagement record to assess its relevance and accessibility for the organization's board.

Answer: D

NEW QUESTION # 70
Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

A. Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.
B. If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.
C. The internal audit activity should have appropriate knowledge and competence to conduct an asses .......framework.
D. The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.

Answer: C

NEW QUESTION # 71
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?

A. The extent of work needed to achieve the engagement's objectives.
B. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
C. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
D. The use of innovative technology and data analysis techniques.

Answer: A

NEW QUESTION # 72
......

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