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Last Updated: Oct 24, 2026
No. of Questions: 285 Questions & Answers with Testing Engine
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IIA IIA-CRMA Practice Q&A's
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IIA IIA-CRMA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Risk Management Governance | 25% | - Organizational governance structure - Risk culture and risk appetite - Board and audit committee oversight - COSO ERM and ISO 31000 frameworks |
| Internal Audit Roles and Responsibilities | 20% | - Code of Ethics and International Standards - Independence and objectivity - Internal audit charter and authority - Three Lines Model |
| Risk Management Assurance | 55% | - Assurance over risk management processes - Reporting to management and audit committee - Risk identification, assessment, and prioritization - Risk response and mitigation strategies - Control self-assessment - Specialized risk areas: fraud, ESG, IT/cyber, third-party risk |
IIA-CRMA Exam Facts and the Service Behind Them
- Internal Audit Roles and Responsibilities (20%)
- Risk Management Assurance (55%)
- Risk Management Governance (25%)
IIA Certification in Risk Management Assurance (CRMA) Sample Questions:
During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?
- A. Regression analysis.
- B. Benchmarking.
- C. Trend analysis.
- D. Reasonableness test.
Correct Answer: B 🗳️
According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?
- A. The audit committee and the external auditors.
- B. The audit committee and senior management.
- C. Senior management and management of the audited area.
- D. Senior management and the external auditors.
Correct Answer: B 🗳️
Which of the following risk management activities is most appropriate for an internal auditor to undertake?
- A. Impose risk management processes.
- B. Implement risk responses on management's behalf.
- C. Review the management of key risks.
- D. Coordinate risk management activities.
Correct Answer: C 🗳️
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A. There is no available expertise on the internal audit team to perform a consulting engagement.
- B. There is no expertise within the internal audit team for auditing an IT engagement.
- C. There is no expertise within the internal audit team for detecting and investigating fraud.
- D. The CAE would need to procure external services to deliver the internal audit assurance program.
Correct Answer: C 🗳️
An internal auditor is using a spreadsheet application to review a cash flow forecast prepared by management.
Which of the following correctly identifies the type of evidence this information represents?
- A. Sufficient, analytical evidence of the cash flow position at a given point of time in the future.
- B. Competent, corroborative evidence of future working capital requirements.
- C. Competent, documentary evidence of future cash flow changes within the organization.
- D. Sufficient, circumstantial evidence of the future solvency of the organization.
Correct Answer: C 🗳️
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