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The governance domain covers the principles of governance and how they relate to risk management assurance. The risk management domain covers the principles of risk management and how they are applied in an assurance context. The assurance domain covers the principles of assurance and how they are applied to risk management. The consulting domain covers the principles of consulting and how they are applied to risk management assurance. Candidates who pass the exam earn the CRMA certification, which is valid for three years.

The CRMA certification is suitable for individuals who work in various industries, including internal auditing, risk management, compliance, and governance. Certification in Risk Management Assurance (CRMA) Exam certification provides individuals with a comprehensive understanding of risk management principles and practices, and it equips them with the skills to identify, assess, and manage risks effectively. The CRMA certification is an excellent opportunity for professionals who want to advance their careers in risk management assurance and demonstrate their expertise to their employers and colleagues.

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IIA-CRMA (Certification in Risk Management Assurance) Exam is a certification test designed for professionals who are responsible for providing risk management assurance. IIA-CRMA Exam is created by the Institute of Internal Auditors (IIA) to help candidates demonstrate their competence and expertise in risk management.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q112-Q117):

NEW QUESTION # 112
Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.

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

Answer: C

NEW QUESTION # 113
Which of the following situations is most likely to impair internal audit objectivity?

A. An internal auditor, who was an accounts receivable intern for the organization three years prior, performs an audit of the accounts receivable cycle.
B. An internal auditor performs an audit in a department that is led by the auditor's close friend.
C. According to policy, the internal auditor must obtain approval from the CFO prior to requesting information for internal audit purposes.
D. An internal auditor reports both functionally and administratively to the chief financial officer (CFO).

Answer: B

NEW QUESTION # 114
Management of a publicly-held organization requires the internal audit activity to be involved with quarterly financial statements, which are made public and used internally. Which of the following explanations of management's decision is least plausible?

A. Management may be concerned about its reputation in the financial markets.
B. Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.
C. Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.
D. Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.

Answer: D

NEW QUESTION # 115
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. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
B. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
C. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
D. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.

Answer: D

NEW QUESTION # 116
According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?

A. All risks have been identified and mitigated.
B. Risks have been accurately analyzed and evaluated.
C. The board is appropriately addressing intolerable risks.
D. All controls are both adequate and efficient.

Answer: B

NEW QUESTION # 117
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