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

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q33-Q38):

NEW QUESTION # 33
Forty-five percent of an organization's customer payments are submitted online. Eight percent of online payments are rejected. Executive management decides to outsource its online payment services to a contractor that will assume 75 percent of the total value of rejected payments. The organization estimates $1.25 million customer payments due during the contract period.
Which of the following represents the organization's residual risk for online customer payments due?

A. $33, 750
B. $45, 000
C. $11, 250
D. $25, 000

Answer: C

NEW QUESTION # 34
An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

A. Effect section.
B. Condition section.
C. Criteria section.
D. Cause section.

Answer: A

NEW QUESTION # 35
Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?

A. Periodic internal assessments provide the most current and independent recommendations for improvement.
B. The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.
C. Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.
D. The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.

Answer: D

NEW QUESTION # 36
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?

A. Requesting a private meeting with senior management, without the presence of the chief audit executive.
B. Authorizing an investigation of an unsafe product.
C. Discussing periodic reports of ethical breaches.
D. Intervening during an audit involving ethical wrongdoing.

Answer: D

NEW QUESTION # 37
Internal auditors must exercise due professional care by considering which of the following?
1. Cost of assurance in relation to potential benefits.
2. Adequacy and effectiveness of governance, risk management, and control processes.
3. Management's competency level in the area being evaluated.
4. Probability of significant errors, fraud, or noncompliance.

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

Answer: D

NEW QUESTION # 38
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