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IIA-CRMA (Certification in Risk Management Assurance) is a certification offered by the Institute of Internal Auditors (IIA) to individuals who are interested in specializing in the field of risk management. Certification in Risk Management Assurance (CRMA) Exam certification is designed to equip professionals with the necessary skills and knowledge to provide assurance on the effectiveness of risk management processes within organizations.

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IIA IIA-CRMA Review Guide & IIA-CRMA Sample Exam

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IIA-CRMA certification focuses on the principles and practices of risk management assurance, which includes identifying, assessing, and managing risks. IIA-CRMA Exam covers topics such as risk assessment, risk management frameworks, risk monitoring, and reporting. Certification in Risk Management Assurance (CRMA) Exam certification is designed for individuals who are involved in risk management, compliance, and audit functions.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q135-Q140):

NEW QUESTION # 135
Which of the following statements is true regarding assurance services provided to clients outside of the organization?

A. Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
B. The nature of assurance services for outside clients should be defined in the internal audit charter.
C. Assurance services for outside clients are not covered under the internal audit charter.
D. The nature of assurance services for outside clients is the same as for internal clients.

Answer: B

NEW QUESTION # 136
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?

A. A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.
B. A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.
C. A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.
D. A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.

Answer: B

NEW QUESTION # 137
A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

A. Use computer software to identify abnormal claims based on the insured's age and medical history.
B. Require the physician to submit a signed statement attesting that the treatments had been performed.
C. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
D. Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.

Answer: A

NEW QUESTION # 138
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?

A. Shareholders and investors.
B. Marketplace competition.
C. Working conditions.
D. Employees' families.

Answer: D

NEW QUESTION # 139
A chief audit executive (CAE) is selecting an internal audit team to perform an audit engagement that requires a high level of knowledge in the areas of finance, investment portfolio management, and taxation. If neither the CAE nor the existing internal audit staff possess the required knowledge, which of the following actions should the CAE take?

A. Select the most experienced auditors in the department to perform the engagement.
B. Hire consultants who possess the required knowledge to perform the engagement.
C. Ask the audit committee to decide the course of action.
D. Postpone the audit until the CAE hires internal audit staff with the required knowledge.

Answer: B

NEW QUESTION # 140
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