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Download Certification in Risk Management Assurance (CRMA) Exam Exam Dumps
NEW QUESTION 42
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?
- A. Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.
- B. Continuing professional education can be obtained through IAA involvement in research projects.
- C. Specialized education that meets unique organizational needs cannot qualify as IAA professional development.
- D. Completion of self-study courses fulfills IAA continuing professional education requirements.
Answer: A
NEW QUESTION 43
Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?
- A. Their reporting line within the organization.
- B. Their understanding of auditing standards.
- C. The nature of their regular duties and responsibilities.
- D. Previous experience working with the internal audit activity.
Answer: B
NEW QUESTION 44
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
- A. It considers tolerable deviation rate more effectively than does statistical sampling.
- B. Sampling risk will be accurately quantified through non-statistical sampling.
- C. Non-statistical sample results must be projected to the population.
- D. Lesser evidence is required to support a conclusion than for statistical sampling.
Answer: C
NEW QUESTION 45
According to IIA guidance, which of the following should be formally documented in the internal audit charter?
- A. The budgeting process for the internal audit activity.
- B. The internal audit activity’s responsibility for imposing risk management processes.
- C. The internal audit activity’s responsibility for the organization’s governance framework.
- D. The nature of consulting services provided by the internal audit activity.
Answer: D
NEW QUESTION 46
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