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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q82-Q87):

NEW QUESTION # 82
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.B. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.C. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.D. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.

Answer: D


NEW QUESTION # 83
During an account receivables audit, an internal auditor found a significant number of input errors resulting in a $500, 000 balance understatement.
Which of the following is the most important question the internal auditor should ask to develop an appropriate recommendation for this finding?

A. How?B. When?C. Who?D. Why?

Answer: D


NEW QUESTION # 84
Which of the following is an example of a directive control?

A. Automated reconciliations.B. Segregation of duties.C. Incentive compensation plans.D. Exception reports.

Answer: C


NEW QUESTION # 85
According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?

A. Senior management.B. The external auditors.C. The board.D. The chief audit executive.

Answer: D


NEW QUESTION # 86
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?

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

Answer: B


NEW QUESTION # 87
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