IIA-CRMA Real Exam - IIA-CRMA Latest Guide Files

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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q161-Q166):

NEW QUESTION # 161
According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

A. The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.
B. The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.
C. The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
D. The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.

Answer: A

NEW QUESTION # 162
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?

A. Review the investigation and implement any improvements to the process.
B. Determine why The fraud was not detected earlier and design controls to strengthen early detection.
C. Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
D. Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.

Answer: C

NEW QUESTION # 163
Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?

A. The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.
B. System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.
C. Department managers are required to perform periodic user access reviews of relevant systems and applications.
D. Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.

Answer: C

NEW QUESTION # 164
According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?

A. The board.
B. The external auditors.
C. The chief audit executive.
D. Senior management.

Answer: C

NEW QUESTION # 165
Which of the following risk management activities is most appropriate for an internal auditor to undertake?

A. Impose risk management processes.
B. Implement risk responses on management's behalf.
C. Review the management of key risks.
D. Coordinate risk management activities.

Answer: C

NEW QUESTION # 166
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