New IIA-CRMA Test Test | IIA-CRMA Passing Score

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The Certification in Risk Management Assurance (CRMA) is a professional certification offered by the Institute of Internal Auditors (IIA). The CRMA certification is designed for internal auditors and risk management professionals who provide assurance on risk management to their organizations. The IIA-CRMA Certification provides a comprehensive understanding of risk management and the assurance process, which enables professionals to help their organizations to identify, assess, and mitigate risks effectively.

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IIA Certification in Risk Management Assurance (CRMA) Exam Sample Questions (Q268-Q273):

NEW QUESTION # 268
What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

A. To identify key risks and areas of concern within the organization.
B. To help improve the overall quality of the internal audit activity's work.
C. To help the internal audit activity complete its annual assurance plan.
D. To identify inefficiencies within the internal audit team.

Answer: B

NEW QUESTION # 269
Which of the following controls is not appropriate for sales in a manufacturing organization?

A. Customers' orders are recorded promptly.
B. Goods returned are inspected for damage by the receiving department for proper disposition.
C. Sales department approval is required for credit sales transactions.
D. Goods shipped are matched with valid customer orders.

Answer: C

NEW QUESTION # 270
An accounts receivable clerk receives cash payments, posts the payments to customer accounts, and prepares the daily cash deposit.
The clerk has been stealing some cash and manipulating the customer payments to hide the theft.
This fraud could be detected with which of the following controls?

A. Monthly bank reconciliations are performed by the clerk on a timely basis.
B. Names, amounts, and dates on remittance advices are reconciled with the names, amounts, and dates recorded in the cash receipts journal.
C. Total cash deposits for the month are reconciled to the cash receipts journal.
D. Total cash deposits are compared with the bank reconciliation.

Answer: B

NEW QUESTION # 271
As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

A. Professional objectivity.
B. Organizational independence.
C. Due professional care.
D. Individual proficiency.

Answer: A

NEW QUESTION # 272
An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?

A. A much higher bad debt expense as a percentage of sales than that of other stores.
B. A much higher bad debt expense as a percentage of sales than that of previous years.
C. A much higher percentage of past-due accounts receivable than that of previous years.
D. A much higher percentage of past-due accounts receivable than that of other stores.

Answer: A

NEW QUESTION # 273
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