IIA CRMA Practice Questions - Certification In Risk Management Assurance (CRMA) Exam

Access More Questions

The IIA's Three Lines Model (2020) replaced the Three Lines of Defense. Which statement best describes a key change introduced by the new model?

It eliminates the second line and merges its activities into internal audit It emphasizes collaboration and value creation rather than rigid 'defense' against threats It places internal audit in the first line for operational efficiency It removes the governing body from the model entirely

Correct Answer:

It emphasizes collaboration and value creation rather than rigid 'defense' against threats

Access more questions from this quiz

Continue to IIA CRMA Practice Questions - Certification in Risk Management Assurance (CRMA) Exam for more practice questions and the full quiz experience.

Access More Questions