Actual IIA-CRMA Tests & IIA-CRMA Exams Dumps

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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Risk Response and Monitoring	- Monitoring and reporting of risk management effectiveness - Risk response strategies
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 reporting to board and management - Risk culture and communication frameworks

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Quiz IIA - IIA-CRMA - Certification in Risk Management Assurance (CRMA) Exam High Hit-Rate Actual Tests

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q64-Q69):

NEW QUESTION # 64
According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?

A. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.
B. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.
C. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.
D. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.

Answer: A

NEW QUESTION # 65
Which of the following is a common type of payroll fraud?

A. Skimming.
B. Unearned bonuses or commissions.
C. Fictitious employees.
D. Unauthorized overtime.

Answer: C

NEW QUESTION # 66
Which of the following is considered a violation of The IIA's Code of Ethics?

A. An auditor reports material deficiencies, despite the fact that management is already aware of the defects.
B. An auditor receives allegations of fraud from a whistleblower and immediately reports the allegations to senior management.
C. An auditor conveys public information about an organization's financial condition.
D. An auditor reports a manager's illegal activity to senior management, rather than reporting the incident to the appropriate external authority.

Answer: B

NEW QUESTION # 67
An organization is facing a financial downturn and needs to impose major budget reductions to all departments. According to MA guidance, which of the following actions is most appropriate for the board to take to evaluate the potential impact on the internal audit activity?

A. Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
B. Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
C. Ask appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
D. Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.

Answer: B

NEW QUESTION # 68
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. 1,2, and 4.
B. 3 and 4.
C. 2 and 3.
D. 1 and 2 only.

Answer: D

NEW QUESTION # 69
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