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 IIA-CRMA Dumps with Practice Exam Questions Answers

Questions: 283 questions

Last Update: Aug 8, 2022

IIA Certification Exam IIA-CRMA has been designed to measure your skills in handling the technical tasks mentioned in the certification syllabus

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IIA-CRMA Questions and Answers

Question # 1

The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.

Which of the following strategies best fulfills the requirements of the Standards regarding these audits?


The scope of store operations audits should exclude compliance.


Store operations audits can be fully executed with appropriate disclosure to the board.


Store operations audits should be performed by an external service provider.


A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.

Question # 2

Which of the following risk management activities is most appropriate for an internal auditor to undertake?


Impose risk management processes.


Coordinate risk management activities.


Implement risk responses on management's behalf.


Review the management of key risks.

Question # 3

An internal auditor makes a series of observations when performing an analytical review of division operations. The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. Which conclusion should the auditor draw from this data?


Cash or accounts receivable has decreased.


The gross margin has decreased.


The division produced fewer items this year than in prior years.


The gross margin has increased.

Question # 4

Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?


Governance, risk, and control.


Performance management.


Business acumen.


Internal audit delivery.

Question # 5

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


A review of audit staff education and training records.


Information about the audit staff size and composition of comparable organizations.


Results from discussions of audit needs with executive management and the audit committee.


The results of the audit staff's most recent performance reviews.

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