CERTIFICATION IN RISK MANAGEMENT ASSURANCE (CRMA) EXAM PREP PRACTICE & IIA-CRMA EXAM TORRENT & CERTIFICATION IN RISK MANAGEMENT ASSURANCE (CRMA) EXAM UPDATED TRAINING

Certification in Risk Management Assurance (CRMA) Exam Prep Practice & IIA-CRMA Exam Torrent & Certification in Risk Management Assurance (CRMA) Exam Updated Training

Certification in Risk Management Assurance (CRMA) Exam Prep Practice & IIA-CRMA Exam Torrent & Certification in Risk Management Assurance (CRMA) Exam Updated Training

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Tags: IIA-CRMA Test Questions Vce, Exam IIA-CRMA Questions Answers, IIA-CRMA Dumps, Practical IIA-CRMA Information, IIA-CRMA Premium Exam

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Exam IIA IIA-CRMA Questions Answers & IIA-CRMA Dumps

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q91-Q96):

NEW QUESTION # 91
During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?

  • A. Internal audit charter.
  • B. MA Standards.
  • C. The IIA's Code of Ethics.
  • D. Definition of Internal Auditing.

Answer: A


NEW QUESTION # 92
An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

  • A. Criteria section.
  • B. Cause section.
  • C. Effect section.
  • D. Condition section.

Answer: C


NEW QUESTION # 93
Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

  • A. If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.
  • B. Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.
  • C. The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.
  • D. The internal audit activity should have appropriate knowledge and competence to conduct an asses .......framework.

Answer: D


NEW QUESTION # 94
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.

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

Answer: A


NEW QUESTION # 95
When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.

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

Answer: B


NEW QUESTION # 96
......

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