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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Topic 1: Risk Identification and Assessment	- Risk assessment methodologies - Risk prioritization and evaluation techniques
Topic 2: Organizational Risk Governance and Communication	- Risk reporting to board and management - Risk culture and communication frameworks
Topic 3: Role of Internal Audit in Risk Management	- Three lines model and internal audit positioning - Assurance and consulting roles
Topic 4: Foundations of Risk Management	- Risk governance structures - Enterprise risk management (ERM) principles
Topic 5: Risk Response and Monitoring	- Monitoring and reporting of risk management effectiveness - Risk response strategies

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q49-Q54):

NEW QUESTION # 49
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

A. Apply antivirus and patch management software.
B. Utilize secure socket layer encryption.
C. Utilize dedicated and encrypted network connections.
D. Install a software inventory management application.

Answer: D

NEW QUESTION # 50
Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.

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

Answer: B

NEW QUESTION # 51
Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?

A. Maintain a large foreign currency balance.
B. Implement a hedging strategy.
C. Insist that customers only pay in a stable currency.
D. Hire a risk consultant.

Answer: B

NEW QUESTION # 52
Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.

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

Answer: D

NEW QUESTION # 53
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
B. The auditor should perform a manual recalculation of several results to validate and document the results.
C. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
D. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.

Answer: B

NEW QUESTION # 54
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