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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q10-Q15):

NEW QUESTION # 10
What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?

  • A. Sharing the risk that either firewall could be compromised by hackers.
  • B. Diversifying the risk that network access will not be available to legitimate, authorized users.
  • C. Accepting the risk that there may be attempts at unauthorized access to the network.
  • D. Avoiding the risk of having a direct network connection to un-trusted networks.

Answer: B

NEW QUESTION # 11
According to the COSO internal control framework, which of the following best describes the use of continuous auditing programs by the internal audit activity?

  • A. Monitoring.
  • B. Risk assessment.
  • C. Control environment.
  • D. Control activities.

Answer: A

NEW QUESTION # 12
Which of the following is an example of a transaction-level control?

  • A. Reconciliations of primary accounts.
  • B. Inventory counts.
  • C. Tone at the top.
  • D. Human resource policies.

Answer: A

NEW QUESTION # 13
Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.

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

Answer: C

NEW QUESTION # 14
If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

  • A. Seek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.
  • B. Refer the client to the IAA’s charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.
  • C. Terminate the audit engagement in full because an operational audit will not be productive without the client’s cooperation.
  • D. Terminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.

Answer: B

NEW QUESTION # 15
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