Free IIA IIA-CRMA Exam Dumps Questions & Answers

According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?

• A.  Benchmarking of the internal audit activity's practices and performance.
• B.  Report of internal assessment results, response plans, and outcomes.
• C.  Self-assessments and surveys of stakeholder groups.
• D.  Analysis of performance metrics such as cycle times.

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

• A.  Documentation.
• B.  Leadership.
• C.  Analysis.
• D.  Reporting.

An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.
As a result, which IIA Code of Ethics principle is presumed to be impaired?

• A.  Independence.
• B.  Competence.
• C.  Flexibility.
• D.  Objectivity.

Which of the following is a common type of payroll fraud?

• A.  Fictitious employees.
• B.  Unauthorized overtime.
• C.  Skimming.
• D.  Unearned bonuses or commissions.

A chief audit executive (CAE) of an international charity reports functionally to the audit committee of the board of directors and administratively to the charity's chief financial officer (CFO).
Which of the following would impair the internal audit function's independence?

• A.  The CFO administers the annual evaluation process for the internal auditors.
• B.  The CFO provides feedback on the CAE's audit reports.
• C.  The CFO determines the scope of internal audit work in the accounting department.
• D.  The CFO manages the accounting of the budget for the internal audit function.