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IIA IIA-CRMA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Risk Management Assurance	55%	- Communication of risk management results - Assurance processes and evaluation - Risk management approach and analytics
Topic 2: Risk Management Governance	25%	- Risk management integration and evaluation - Governance, risk management and control frameworks
Topic 3: Internal Audit Roles and Responsibilities	20%	- Roles and competencies in risk management assurance - Coordination of risk assurance efforts

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q276-Q281):

NEW QUESTION # 276
Which of the following actions would be characterized as a preventive control to safeguard inventory from the risk of theft?
1. Locking doors and physically securing inventory items.
2. Independently observing the receipt of materials.
3. Conducting monthly inventory counts.
4. Requiring the use of employee ID badges at all times.

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

Answer: B

NEW QUESTION # 277
Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

A. The qualifications and independence of the assessment Team.
B. The internal audit activity's plan for resource allocation.
C. The number of audits from the annual internal audit plan that were completed last year.
D. The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.

Answer: D

NEW QUESTION # 278
According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?

A. Objective setting.
B. Event identification.
C. Control activities.
D. Information and communication.

Answer: C

NEW QUESTION # 279
Which of the following does not need to be defined in the internal audit charter?

A. The scope of internal audit activities.
B. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
C. The audit engagements to be performed during the upcoming year.
D. The internal audit activity's position within the organization.

Answer: C

NEW QUESTION # 280
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
B. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
C. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
D. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.

Answer: A

NEW QUESTION # 281
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