IIA-CRMA Exam Dumps - Certification in Risk Management Assurance (CRMA) Exam

According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?

Which of the following statements describes a control failure that is not directly attributable to a customer billing application?

1. End users have raised a number of concerns regarding data integrity.

2. An untested program change is transferred from the test environment to production.

3. Purchase history does not reconcile with accounts receivable for some customers.

4. End user security is inadvertently granted to an unauthorized individual by management.

Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?

During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.

Which of the following tests would best help the internal auditor detect fraudulent activity?

Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?