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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Risk Response and Monitoring	- Risk response strategies - Monitoring and reporting of risk management effectiveness
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
Foundations of Risk Management	- Risk governance structures - Enterprise risk management (ERM) principles
Organizational Risk Governance and Communication	- Risk culture and communication frameworks - Risk reporting to board and management

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q182-Q187):

NEW QUESTION # 182
Which of the following statements describes impairment to the internal auditor's objectivity?

A. An internal auditor reviews a purchasing agent's contract drafts prior to their execution.
B. An internal auditor performs an assessment of the operations for which he was recently responsible.
C. An internal auditor reduces the scope of an audit engagement due to budget restrictions.
D. An internal auditor receives a promotional gift that is available to the organization's employees.

Answer: B

NEW QUESTION # 183
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?

A. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.
B. Store operations audits should be performed by an external service provider.
C. Store operations audits can be fully executed with appropriate disclosure to the board.
D. The scope of store operations audits should exclude compliance.

Answer: B

NEW QUESTION # 184
While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.
Which of the following actions are most appropriate for the auditor to take?

A. Consult with an immediate supervisor and notify the organization's audit committee.
B. Consult with an immediate supervisor and review the organization's ethics policy.
C. Give the prize to a friend or family member and notitfy the organization's audit committee.
D. Give the prize to a friend or family member and review the organization's ethics policy.

Answer: B

NEW QUESTION # 185
A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director's independence?

A. Providing the COBIT framework as a possible IT management tool.
B. Performing a pre-implementation review of the company's payroll application.
C. Preparing the financial statements for the company's defined contribution plan.
D. Reviewing the company's policy for foreign currency translation adjustments for compliance with accounting standards.

Answer: C

NEW QUESTION # 186
According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?
1. The standards to be used by the internal audit activity.
2. The internal audit activity's code of ethics.
3. The CAE's reporting line.
4. The internal audit activity's responsibilities.

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

Answer: A

NEW QUESTION # 187
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