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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q114-Q119):

NEW QUESTION # 114
If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?

• A. Making decisions on risk responses.
• B. Taking accountability for risk management.
• C. Imposing risk management processes.
• D. Providing consolidated reporting on risks.

Answer: D
NEW QUESTION # 115
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

• A. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
• B. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
• C. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
• D. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.

Answer: B
NEW QUESTION # 116
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

• A. Performance management.
• B. Internal audit delivery.
• C. Governance, risk, and control.
• D. Business acumen.

Answer: A
NEW QUESTION # 117
According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

• A. It is required to demonstrate that effective engagement supervision has occurred.
• B. It increases the likelihood of obtaining the audit client's agreement with the results.
• C. It ensures that an appropriate chain of evidence is maintained through the workpapers.
• D. It helps ensure that appropriate professional judgments and conclusions are made.

Answer: D
NEW QUESTION # 118
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?

• A. Maintaining industry-specific knowledge appropriate to the organization.
• B. Assessing how IT contributes to organization objectives, risks, and relevance to audit.
• C. Understanding regulatory and legal framework and assessing its relevance.
• D. Maintaining technical aspects of accounting standards and reporting processes.

Answer: C
NEW QUESTION # 119
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