IIA-CRMA Test Questions Vce - Test IIA-CRMA Dumps.zip

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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Internal Audit Roles and Responsibilities	20%	- Coordination of risk assurance efforts - Roles and competencies in risk management assurance
Topic 2: Risk Management Governance	25%	- Governance, risk management and control frameworks - Risk management integration and evaluation
Topic 3: Risk Management Assurance	55%	- Risk management approach and analytics - Communication of risk management results - Assurance processes and evaluation

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q228-Q233):

NEW QUESTION # 228
Which of the following is an activity that an internal auditor must not perform?

A. Survey employees for their understanding of anti-money laundering practices.
B. Provide assurance for the effectiveness of anti-money laundering training.
C. Assess the risk of being fined for ineffective anti-money laundering practices.
D. Establish and provide continuing assurance on an anti-money laundering program for new hires.

Answer: D

NEW QUESTION # 229
Which of the following statements describes impairment to the internal auditor's objectivity?

A. An internal auditor receives a promotional gift that is available to the organization's employees.
B. An internal auditor performs an assessment of the operations for which he was recently responsible.
C. An internal auditor reduces the scope of an audit engagement due to budget restrictions.
D. An internal auditor reviews a purchasing agent's contract drafts prior to their execution.

Answer: B

NEW QUESTION # 230
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.

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

Answer: C

NEW QUESTION # 231
An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.

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

Answer: B

NEW QUESTION # 232
Which of the following situations is most likely to impair internal audit objectivity?

A. According to policy, the internal auditor must obtain approval from the CFO prior to requesting information for internal audit purposes.
B. An internal auditor performs an audit in a department that is led by the auditor's close friend.
C. An internal auditor, who was an accounts receivable intern for the organization three years prior, performs an audit of the accounts receivable cycle.
D. An internal auditor reports both functionally and administratively to the chief financial officer (CFO).

Answer: B

NEW QUESTION # 233
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