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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q41-Q46):

NEW QUESTION # 41
According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
B. The charter should define the consulting services that the internal audit activity is permitted to perform.
C. The CEO periodically should assess whether the terms of the charter continue to be adequate.
D. Senior management should approve the charter before it is submitted to the board.

Answer: D

NEW QUESTION # 42
An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?

A. Ethics should vary with local customs in the organization's foreign operations.
B. Senior management should be granted specific exemptions to the code of ethics.
C. Whistleblowing should be discouraged because it can cause distrust among employees.
D. Ethical behavior should be incorporated into performance evaluations.

Answer: D

NEW QUESTION # 43
Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?

A. The results of the audit staff's most recent performance reviews.
B. A review of audit staff education and training records.
C. Results from discussions of audit needs with executive management and the audit committee.
D. Information about the audit staff size and composition of comparable organizations.

Answer: C

NEW QUESTION # 44
Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.

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

Answer: A

NEW QUESTION # 45
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A. The CAE prepares a memorandum discussing the results of the working paper review.
B. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
C. The CAE completes an engagement working paper checklist.
D. The CAE initials and dates every working paper after it has been reviewed.

Answer: B

NEW QUESTION # 46
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