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IIA-CRMA Certification Exam covers a wide range of topics related to risk management, including risk assessment, risk analysis, risk treatment, risk communication, and risk reporting. IIA-CRMA exam also tests candidates on their understanding of governance, risk management, and internal control (known as the "three lines of defense"). The IIA-CRMA Certification Exam is designed for internal auditors, risk management professionals, and other professionals who are involved in managing risks within an organization.

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q147-Q152):

NEW QUESTION # 147
An internal audit charter should do which of the following?

A. Define the scope of internal audit activities.
B. Establish the size of the internal audit activity.
C. Outline the schedule of future audits.
D. Communicate the internal audit activity's goals.

Answer: A

NEW QUESTION # 148
Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
1. Periodically report about the accounting standards followed by the organization.
2. Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
3. Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
4. Maintain open and effective communications with the audit committee.

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

Answer: A

NEW QUESTION # 149
A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization's practices while embarking on the first engagement. Which of the following competencies does the internal auditor exercise?

A. Governance, risk, and control.
B. Business acumen.
C. Persuasion and collaboration.
D. Communication.

Answer: D

NEW QUESTION # 150
While reviewing first quarter sales transactions, an internal auditor discovered that 10 invoices for a new customer had not been posted into the accounts receivable subsidiary ledger. Those 10 invoices were listed in an error report automatically generated by the sales processing system. The system had rejected the invoices because the customer's account number was not found in the customer master file. In this scenario, which of the following controls was lacking?

A. Corrective control.
B. Directive control.
C. Preventive control.
D. Detective control.

Answer: A

NEW QUESTION # 151
Which of the following combinations of conditions is most likely a red flag for fraud?

A. Hiring an employee with a prior fraud conviction and yearly management review.
B. Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.
C. A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.
D. The practice of surprise audits and the implementation of an employee support program.

Answer: B

NEW QUESTION # 152
......

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