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IIA IIA-CRMA Exam Syllabus Topics:

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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q274-Q279):

NEW QUESTION # 274
An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

A. Distributing questionnaires.
B. Process mapping.
C. Monitoring.
D. Interviewing.

Answer: B

NEW QUESTION # 275
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

A. Swipe card access is required to gain access to the server room.
B. Adequate signs are in place to assist in locating safety equipment.
C. Foam fire extinguishers are operable to protect against electrical fires.
D. Servers are secured individually to their racks by locks.

Answer: B

NEW QUESTION # 276
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?

A. Logic test.
B. Check digits.
C. Balancing control activities.
D. Data integrity tests.

Answer: A

NEW QUESTION # 277
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. 1 and 2.
B. 3 and 4.
C. 1 and 3.
D. 2 and 4.

Answer: B

NEW QUESTION # 278
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.

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

Answer: C

NEW QUESTION # 279
......

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