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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%	- Risk management integration and evaluation - Governance, risk management and control frameworks
Risk Management Assurance	55%	- Communication of risk management results - Assurance processes and evaluation - Risk management approach and analytics

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q226-Q231):

NEW QUESTION # 226
Which of the following is not an objective of internal control?

A. Validation.
B. Compliance.
C. Efficiency.
D. Accuracy.

Answer: A

NEW QUESTION # 227
According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?
When auditing investments, the auditor identified instruments with which he was unfamiliar.

A. An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.
B. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to perform a proper assessment.
C. An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
D. An auditor in charge needed to have testing completed by the end of the month, but was behind schedule. He identified a junior auditor to conduct the work for him on a complex area of the organization.

Answer: B

NEW QUESTION # 228
An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division. Which of the following is an example of risk reduction?

A. Management modifies the product division to minimize errors.
B. Management sells the product division to a competitor.
C. Management allows the product division to remain unchanged.
D. Management outsources the product division to a third party.

Answer: A

NEW QUESTION # 229
Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?

A. Their reporting line within the organization.
B. The nature of their regular duties and responsibilities.
C. Previous experience working with the internal audit activity.
D. Their understanding of auditing standards.

Answer: D

NEW QUESTION # 230
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

A. Compliance objectives.
B. Reporting objectives.
C. Operational objectives.
D. Strategic objectives.

Answer: C

NEW QUESTION # 231
......

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