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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 Assurance	55%	- Risk management approach and analytics - Communication of risk management results - Assurance processes and evaluation
Topic 3: 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 (Q98-Q103):

NEW QUESTION # 98
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?

A. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
B. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
C. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
D. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.

Answer: A

NEW QUESTION # 99
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?

A. Assist the CAE with hiring objective and competent internal audit staff.
B. Approve the annual budget and resource plan for the internal audit activity.
C. Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
D. Encourage the CAE to communicate and coordinate with the external auditor.

Answer: C

NEW QUESTION # 100
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.

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

Answer: D

NEW QUESTION # 101
Who is responsible for setting the risk appetite?

A. Chief risk officer.
B. Operations management.
C. External auditors.
D. Board of directors.

Answer: D

NEW QUESTION # 102
Which of the following scenarios best illustrates the principle of due professional care?

A. An internal auditor declares that he would have a conflict of interest in providing planned audit support.
B. An internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.
C. An internal auditor evaluates the significant risks arising from a consulting engagement.
D. An internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.

Answer: C

NEW QUESTION # 103
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