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Download Certification in Risk Management Assurance (CRMA) Exam Exam Dumps
NEW QUESTION 54
According to IIA guidance, which of the following should be included in the internal audit charter?
- A. Assigned responsibilities for designing and implementing controls.
- B. The minimum resources and competencies needed for the internal audit activity.
- C. Identification of the organizational units where engagements are to be performed.
- D. Organizational relationships and reporting lines.
Answer: D
NEW QUESTION 55
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
- A. Lesser evidence is required to support a conclusion than for statistical sampling.
- B. It considers tolerable deviation rate more effectively than does statistical sampling.
- C. Sampling risk will be accurately quantified through non-statistical sampling.
- D. Non-statistical sample results must be projected to the population.
Answer: D
NEW QUESTION 56
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. Reasonableness test.
- B. Regression analysis.
- C. Benchmarking.
- D. Trend analysis.
Answer: C
NEW QUESTION 57
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