IIA IIA-CRMA-ADV 考試概覽:

認證廠商:	國際內部審計師協會（IIA）
考試名稱:	風險管理確保認證（CRMA）
考試代碼:	IIA-CRMA-ADV
考試時間:	150 分鐘
考試形式:	選擇題, 情境式/高階判斷題, 電腦化測驗
證照有效期限:	證書長期有效，惟每年須符合持續專業教育（CPE）要求
相關認證:	內部審計從業人員資格（IAP）國際註冊內部審計師（CIA）
考試費用:	465美元（會員），610美元（非會員）
及格分數:	由IIA訂定之調整後分數（官方合格分數未公開）
支援語言:	英文
實際考試題數:	120
範例考題:	IIA IIA-CRMA-ADV 範例考題
考試方式:	於全球各地授權之Pearson VUE考試中心採電腦化測驗方式辦理（IIA已取消線上監考模式）。
必備條件:	申請者須完成申請並獲准加入CRMA計畫；取得證書須具備內部審計、風險管理或相關領域工作經驗，維持證書效力則須符合持續專業教育要求。實際資格條件依學歷與工作經驗而定。申請者自獲准加入計畫起兩年內須通過考試並完成經驗認定作業。（詳細規定請參閱IIA官方說明）
官方大綱網址:	https://theiia.org/en/certifications/crma/

IIA IIA-CRMA-ADV 考試大綱主題:

章節

權重

目標

主題 1: 內部審計之角色與職責

20%

- 協調作業

1. 建議全公司整體之風險管理策略
2. 協調各項風險確保工作
3. 協助建立內部風險確保對應架構

- 角色與能力

1. 評估內部審計之獨立性
2. 訂定風險管理之確保與諮詢服務範疇
3. 評估所需之知識、技能與專業能力

主題 2: 風險管理確保作業

55%

- 確保流程

1. 依風險評估結果排定審計專案之優先順序
2. 評估風險辨識與評估機制之設計與執行情形
3. 評估各層級風險管理作業之執行成效

- 溝通作業

1. 就風險管理之成效提出適切之溝通與說明
2. 評估企業對重大風險之回應措施
3. 妥善執行審計相關之溝通與報告作業

- 風險管理方法

1. 選用適當之數據分析技術以執行風險與確保作業
2. 評估各項風險評估方法之適用性

主題 3: 風險管理治理

25%

- 風險管理之整合運用

1. 分析風險管理與企業目標及策略之整合程度
2. 評估管理階層對風險管理之重視程度與投入意願
3. 檢視整合式風險報告之成效

- 治理、風險與控制架構

1. 評估風險文化與監督機制之關鍵要素
2. 評估風險與控制架構之實際應用情形
3. 評估治理架構與風險管理之基本概念

最新的 CRMA Certification IIA-CRMA-ADV 免費考試真題：

問題 #1

Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.

A. 1 and 2.
B. 1 and 3.
C. 3 and 4.
D. 2 and 3.

問題 #2

After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

A. At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.
B. In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.
C. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.
D. To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.

問題 #3

According to IIA guidance, which of the following statements is true?

A. Risks in IT processes are best mitigated by individual controls.
B. IT risks and related controls are operational and best identified using a bottom-up approach.
C. Control process risks are found at multiple layers of the IT environment.
D. The overall focus of the framework is on significant controls in all critical IT applications.

問題 #4

Which of the following describes a key characteristic related to effective organizational communication?

A. A well-designed system of internal controls.
B. A culture of integrity and transparency.
C. Comprehensive supervisory and verification procedures.
D. Unique operating environments with varying complexity.

問題 #5

According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A. Knowledge and skills needed to perform activities.
B. Authority and responsibility to resolve issues.
C. Framework to plan, execute and monitor activities.
D. Integrated responses to multiple risks.

問題與答案：

問題 #1
答案： B

問題 #2
答案： A

問題 #3
答案： C

問題 #4
答案： A

問題 #5
答案： D