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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q42-Q47):

NEW QUESTION # 42
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

A. Performance management.
B. Internal audit delivery.
C. Business acumen.
D. Governance, risk, and control.

Answer: A

NEW QUESTION # 43
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
B. Rating each engagement record to assess its relevance and accessibility for the organization's board.
C. Developing retention requirements for engagement records that are consistent with organizational guidelines.
D. Controlling access to engagement records, including access by senior management.

Answer: B

NEW QUESTION # 44
Which of the following is considered a violation of The IIA's Code of Ethics?

A. An auditor conveys public information about an organization's financial condition.
B. An auditor receives allegations of fraud from a whistleblower and immediately reports the allegations to senior management.
C. An auditor reports a manager's illegal activity to senior management, rather than reporting the incident to the appropriate external authority.
D. An auditor reports material deficiencies, despite the fact that management is already aware of the defects.

Answer: B

NEW QUESTION # 45
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?

A. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
B. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
C. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
D. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.

Answer: A

NEW QUESTION # 46
Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.
4. It facilitates the alignment of risk mitigation strategies with management priorities.

A. 2. 3, and 4.
B. 1.2, and 3.
C. 1.3, and 4.
D. 1,2, and 4.

Answer: D

NEW QUESTION # 47
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