IIA-CRMA practice materials Questions Answers
Exam Code:
IIA-CRMA
Exam Name:
Certification in Risk Management Assurance (CRMA) Exam
Last Update:
Jun 01,2026
283 Questions Answers Verified by Experts!
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IIA-CRMA Questions for Certification in Risk Management Assurance Certification Exam 2026
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Certification in Risk Management Assurance (CRMA) Exam IIA-CRMA practice questions with explanations
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Total Questions: 283
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Which of the following types of fraud includes embezzlement?
Answer: C Next Question -
According to IIA guidance, which of the following statements about working papers is false?
Answer: A Next Question -
Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?
Answer: C Next Question -
Management is developing and implementing a risk and control framework for use throughout the organization. Which of the following elements should be included in the organization's control framework?1. Appropriate levels of authority and responsibility.2. Supervision of staff and appropriate review of work.3. The seniority of management in the organization.4. The ability to trace each transaction to an accountable and responsible individual.
Answer: D Next Question -
According to COSO, which of the following is not considered one of the components of an organization's internal environment?
Answer: C Next Question -
Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?
Answer: C Next Question -
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.3. The application of technology-based audit and other data analysis techniques, where appropriate.4. The relative complexity and extent of work needed to achieve the engagement's objectives.
Answer: B Next Question -
An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls. Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?
Answer: D Next Question -
Which of the following control methods is effective in reducing the risk of purchasing-scheme fraud?1. Periodically reviewing the vendor list for unusual vendors and addresses.2. Segregating duties for amount purchasing, receiving, shipping, and accounting.3. Validating sequential integrity of purchase orders.4. Verifying the validity of invoices with post office box addresses.
Answer: B Next Question -
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
Answer: C Next Question
Total Questions: 283
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