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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Topic 1: Risk Identification and Assessment	- Risk assessment methodologies - Risk prioritization and evaluation techniques
Topic 2: Foundations of Risk Management	- Risk governance structures - Enterprise risk management (ERM) principles
Topic 3: Risk Response and Monitoring	- Monitoring and reporting of risk management effectiveness - Risk response strategies
Topic 4: Role of Internal Audit in Risk Management	- Assurance and consulting roles - Three lines model and internal audit positioning
Topic 5: Organizational Risk Governance and Communication	- Risk culture and communication frameworks - Risk reporting to board and management

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Latest IIA-CRMA Study Notes | Efficient IIA-CRMA: Certification in Risk Management Assurance (CRMA) Exam

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q240-Q245):

NEW QUESTION # 240
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?

A. Fraud off the books.
B. Fraud hidden on the books.
C. Fraud open on the books.
D. Fraud on the balance sheet.

Answer: A

NEW QUESTION # 241
According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?

A. Computerized information systems.
B. Management principles.
C. Internal audit standards, procedures, and techniques.
D. Fundamentals of accounting, economics, and finance.

Answer: C

NEW QUESTION # 242
Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance?
1. The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2. The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3. The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4. The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.

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

Answer: B

NEW QUESTION # 243
Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?

A. Apply problem-solving techniques for routine situations.
B. Maintain industry-specific knowledge appropriate to the audit engagements
C. Manage and support a quality assurance and improvement program.
D. Set clear performance standards for internal auditors and the internal audit activity.

Answer: D

NEW QUESTION # 244
An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?

A. Higher operating margin.
B. Lower sales volume.
C. Lower obsolete stock disposal.
D. Higher inventory turnover.

Answer: B

NEW QUESTION # 245
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