IIA-CRMA Dumps

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IIA IIA-CRMA dumps - 100% Pass Guarantee!

Rating: 5.0

Vendor: IIA

Certifications: CRMA Certification

Exam Name: Certification in Risk Management Assurance (CRMA)

Exam Code: IIA-CRMA

Total Questions: 283 Q&As ( View Details)

Last Updated: Apr 15, 2024

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IIA-CRMA Q&A's Detail

Exam Code: IIA-CRMA
Total Questions: 283
Single & Multiple Choice 283

IIA-CRMA Online Practice Questions and Answers

Questions 1

According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?

A. All risks have been identified and mitigated.

B. Risks have been accurately analyzed and evaluated.

C. All controls are both adequate and efficient.

D. The board is appropriately addressing intolerable risks.

Show Answer
Questions 2

During an engagement, an internal auditor decided to use variance analysis as an auditing techniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?

A. Report the deviations immediately to the audit committee.

B. Gather additional information to determine the cause of the deviations.

C. Conclude that the budget was unreasonably set and accept the deviations.

D. Perform alternative forms of analytical procedures which provide no deviations.

Show Answer
Questions 3

Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

A. The internal auditor reviews the physical access to merchandise during an inventory count.

B. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.

C. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.

D. The board approves the annual performance evaluation of the chief audit executive.

Show Answer
Questions 4

In which of the following functions would fraud be most likely to occur?

A. Maintaining custody of inventory records.

B. Collecting payments on accounts.

C. Approving changes to employee records.

D. Preparing customer statements.

Show Answer
Questions 5

Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance?

1.

The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.

2.

The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives.

3.

The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives.

4.

The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.

A. 1 only.

B. 4 only.

C. 2 and 4.

D. 3 and 4.

Show Answer More Questions

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IIA IIA-CRMA exam official information: As the only risk management assurance certification for internal auditors, The IIA’s Certification in Risk Management Assurance (CRMA) program has been updated to reflect the in-depth organizational knowledge and advanced skill sets that are required to provide effective risk management assurance to audit committees and executive management.