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The IIA-CRMA certification is an excellent way for individuals to demonstrate their proficiency in risk management assurance. This certification is recognized globally, and individuals who earn this certification can showcase their expertise to employers, clients, and peers. The IIA-CRMA certification demonstrates that an individual has the knowledge and skills necessary to provide assurance on risk management processes, as well as the ability to provide guidance on risk management best practices.

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The IIA-CRMA certification is a valuable credential for professionals who are involved in risk management and assurance activities. The certification program provides a comprehensive understanding of risk management concepts, processes, and practices. It is an ideal certification for those who wish to enhance their skills in this area and demonstrate their expertise to potential employers. The CRMA certification is globally recognized and is considered a valuable asset for those who hold it.

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q138-Q143):

NEW QUESTION # 138
Which of the following statements describes impairment to the internal auditor's objectivity?

A. An internal auditor receives a promotional gift that is available to the organization's employees.B. An internal auditor reduces the scope of an audit engagement due to budget restrictions.C. An internal auditor reviews a purchasing agent's contract drafts prior to their execution.D. An internal auditor performs an assessment of the operations for which he was recently responsible.

Answer: D

NEW QUESTION # 139
While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1. Ensure all tests use a random sampling technique.
2. Consider a judgmental approach for the sample size.
3. Assess testing errors through root cause analysis.
4. Ensure that the entire data set is tested.

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

Answer: C

NEW QUESTION # 140
Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?

A. The results of the audit staff's most recent performance reviews.B. Results from discussions of audit needs with executive management and the audit committee.C. A review of audit staff education and training records.D. Information about the audit staff size and composition of comparable organizations.

Answer: B

NEW QUESTION # 141
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?

A. Balancing control activities.B. Data integrity tests.C. Logic test.D. Check digits.

Answer: C

NEW QUESTION # 142
Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?

A. Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.B. The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.C. Periodic internal assessments provide the most current and independent recommendations for improvement.D. The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.

Answer: D

NEW QUESTION # 143
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