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IIA IIA-CRMA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Certification in Risk Management Assurance (CRMA) Exam
Exam Number:	IIA-CRMA
Certificate Validity Period:	Valid for 2 years from program acceptance; requires 20 hours annual CPE to maintain
Exam Price:	Application: $100 USD (Member) / $220 USD (Non-member); Exam: $465 USD (Member) / $610 USD (Non-member)
Related Certifications:	Qualification in Internal Audit Leadership (QIAL) Certified Internal Auditor (CIA)
Available Languages:	English
Passing Score:	600 (scaled score, range 250–750)
Real Exam Qty:	120
Exam Duration:	150 minutes
Exam Format:	Multiple-choice questions, Scenario-based questions
Recommended Training:	Official CRMA Study Guide and Practice Questions CRMA Exam Syllabus & Candidate Handbook
Exam Registration:	IIA Certification Candidate Management System (CCMS) Pearson VUE Exam Scheduling
Sample Questions:	IIA IIA-CRMA Sample Questions
Exam Way:	Computer-based testing at Pearson VUE centers or online proctored via OnVUE
Pre Condition:	Bachelor's + 2 years experience; Master's + 1 year experience; Associate's + 5 years experience; active CIA designation preferred; character reference required
Official Syllabus URL:	https://www.theiia.org/en/certifications/crma/

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q116-Q121):

NEW QUESTION # 116
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

A. A pre-award financial capacity analysis of suppliers.
B. Periodic inventories of kiln-dried wood at the organization's warehouse.
C. An automated computer report, organized by supplier, of any invoices for the same amount.
D. The periodic rotation of procurement officers' assignments to supplier accounts.

Answer: D

NEW QUESTION # 117
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?

A. The scope of store operations audits should exclude compliance.
B. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.
C. Store operations audits should be performed by an external service provider.
D. Store operations audits can be fully executed with appropriate disclosure to the board.

Answer: C

NEW QUESTION # 118
A new internal audit activity is creating its first charter. According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?

A. Evaluate the adequacy and effectiveness of the organization's governance activities.
B. Oversee the establishment and administration of an effective risk management program.
C. Continuously monitor the organization's overall risk activities in relation to its risk appetite.
D. Assist management in implementing recommended control improvements.

Answer: B

NEW QUESTION # 119
Which of the following is an example of a directive control?

A. Automated reconciliations.
B. Exception reports.
C. Segregation of duties.
D. Incentive compensation plans.

Answer: D

NEW QUESTION # 120
To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?

A. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
B. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
C. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
D. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.

Answer: D

NEW QUESTION # 121
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