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The IIA-CRMA certification exam is ideal for those who work in risk management, internal auditing, or any other related field. The exam is designed to test your knowledge and skills in areas such as risk assessment, risk analysis, risk management, and risk assurance. The exam is also designed to test your ability to manage risk in complex environments.

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q164-Q169):

NEW QUESTION # 164
Which of the following would most likely be considered a red flag for fraud?

A. An employee in charge of payroll disbursements has rotated these duties with several colleagues.B. An organization lacks a whistleblower hotline for reporting suspicious activity.C. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.D. An employee with significant personal debt is in charge of handling large wire transfers for the organization.

Answer: D

NEW QUESTION # 165
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A. There is no expertise within the internal audit team for auditing an IT engagement.B. The CAE would need to procure external services to deliver the internal audit assurance program.C. There is no available expertise on the internal audit team to perform a consulting engagement.D. There is no expertise within the internal audit team for detecting and investigating fraud.

Answer: D

NEW QUESTION # 166
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A. The services may preclude assurance services from the consulting engagement.B. The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.C. The services must be aligned with those defined in the internal audit charter.D. The services impose no responsibility to communicate information other than to the engagement client.

Answer: B

NEW QUESTION # 167
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?

A. Working conditions.B. Shareholders and investors.C. Employees' families.D. Marketplace competition.

Answer: C

NEW QUESTION # 168
Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?

A. Responsibility for risk management processes were removed from the IAA and placed under a newly created chief risk officer.B. An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.C. A change was implemented requiring the IAA to report administratively to the organization's chief legal counsel rather than the board.D. The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.

Answer: D

NEW QUESTION # 169
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