Latest IIA-CRMA Test Materials & Valid Exam IIA-CRMA Braindumps

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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Internal Audit Roles and Responsibilities	20%	- Coordination of risk assurance efforts - Roles and competencies in risk management assurance
Risk Management Governance	25%	- Governance, risk management and control frameworks - Risk management integration and evaluation
Risk Management Assurance	55%	- Risk management approach and analytics - Communication of risk management results - Assurance processes and evaluation

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q20-Q25):

NEW QUESTION # 20
Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?

A. Questioning of facility management, including the facility safety officer.
B. Analysis of facility operating reports, focusing on instances when breakdowns occurred.
C. Observation of the facility during operations.
D. Review of records involving safety violations, filed by facility production employees.

Answer: C

NEW QUESTION # 21
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?

A. Document verification.
B. Inquiry.
C. Observation.
D. Analytical review.

Answer: D

NEW QUESTION # 22
An internal auditor is conducting an engagement in the accounts payable department, which includes expressing an opinion at the micro level. According to IIA guidance, which of the following statements is true regarding micro-level opinions?
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.

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

Answer: C

NEW QUESTION # 23
Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.
B. Because management requires the review to measure effectiveness of the internal audit activity.
C. So that the individual objectivity of the internal audit staff can be more clearly established.
D. So that there is assurance of the internal audit staff's proficiency to complete audit activities.

Answer: A

NEW QUESTION # 24
An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?

A. Stakeholders will have more assurance that the risks are assessed consistently.
B. Management will be able to reduce inherent risk because they will have a better understanding of risk.
C. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.
D. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.

Answer: A

NEW QUESTION # 25
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