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To be eligible for the CRMA certification, candidates must have a minimum of two years of experience in internal auditing or risk management. Candidates must also have a bachelor's degree or equivalent from an accredited institution. The IIA also offers a waiver for candidates who have a master's degree or higher in a related field.

IIA-CRMA (Certification in Risk Management Assurance) exam is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CRMA Exam is designed to test the skills and knowledge of individuals who are involved in risk management, assurance, and governance. The IIA-CRMA certification is recognized globally and is a valuable credential for individuals who want to advance in their careers in risk management.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q240-Q245):

NEW QUESTION # 240
Which of the following control methods is effective in reducing the risk of purchasing-scheme fraud?
1. Periodically reviewing the vendor list for unusual vendors and addresses.
2. Segregating duties for amount purchasing, receiving, shipping, and accounting.
3. Validating sequential integrity of purchase orders.
4. Verifying the validity of invoices with post office box addresses.

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

Answer: A

NEW QUESTION # 241
Which of the following is a second line of defense in effective risk management and control?

A. Purchasing department.
B. Compliance department.
C. Internal audit department.
D. Credit department.

Answer: B

NEW QUESTION # 242
A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement, and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive, but performs no further follow-up.
Which of the following statements is true about the auditor's actions?

A. They are not in violation of the Standards but are in violation of the IIA Code of Ethics.
B. They are in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.
C. They are in violation of the IIA Code of Ethics because the auditor withheld meaningful information.
D. They are in violation of neither the IIA Code of Ethics nor the Standards.

Answer: D

NEW QUESTION # 243
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?

A. Risk appetite.
B. Risk capacity.
C. Risk identification.
D. Risk tolerance.

Answer: D

NEW QUESTION # 244
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. Oversee the establishment and administration of an effective risk management program.
B. Assist management in implementing recommended control improvements.
C. Continuously monitor the organization's overall risk activities in relation to its risk appetite.
D. Evaluate the adequacy and effectiveness of the organization's governance activities.

Answer: A

NEW QUESTION # 245
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