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The IIA-CRMA certification is a globally recognized certification that demonstrates an individual's knowledge and expertise in risk management assurance. The certification is highly valued by employers and is a valuable asset for professionals seeking to advance their careers in internal auditing, risk management or corporate governance. The CRMA certification program provides access to a wealth of resources, including study materials, practice exams, and training courses, as well as networking opportunities through the IIA's global network of internal auditors.

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What are the Prerequisites for the IIA-CRMA Exam?

To take the exam, you must have an active IIA membership and active CIA designation. Your membership must have been verified with your name, membership number, email address, last three digits of your social security number, and confirmation of your date of birth. Eligibility also includes the requirement that the candidate should have equivalent to 5 years of internal audit and/or risk management experience.

IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q46-Q51):

NEW QUESTION # 46
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

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

Answer: B

NEW QUESTION # 47
During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.
Which of the following tests would best help the internal auditor detect fraudulent activity?

A. Compare vendor summaries.
B. Search for gaps in check numbers.
C. Review raw material purchase quantities.
D. Check inventory levels.

Answer: D

NEW QUESTION # 48
Which of the following is a common type of payroll fraud?

A. Skimming.
B. Fictitious employees.
C. Unearned bonuses or commissions.
D. Unauthorized overtime.

Answer: B

NEW QUESTION # 49
Which of the following is most likely to function as a directive control?

A. Insurance claims.
B. Security dogs.
C. Alert employees.
D. Cycle counts.

Answer: C

NEW QUESTION # 50
Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.

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

Answer: A

NEW QUESTION # 51
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