IIA-CRMA無料問題集「IIA Certification in Risk Management Assurance (CRMA)」

質問 1

A manufacturing organization discovers that the waste water released has failed to meet permitted limits.
Which control function will be least effective in correcting the issue?

（A）Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.

（B）Establishing a preventive maintenance program for the pretreatment system.

（C）Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.

（D）Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.

正解：C 解答を投票する

質問 2

According to IIA guidance, which of the following is the best example of a system application control?

（A）A program change management control.

（B）A physical security control over a data center.

（C）A system development life cycle control.

（D）An input control over data integrity.

正解：D 解答を投票する

質問 3

An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time, and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?

（A）Withdraw the audit team and outsource the financial audit of the division.

（B）Replace the auditor with another audit staff member.

（C）Continue with the present auditor, as more than one year has passed.

（D）Work with the division's management to resolve the situation.

正解：B 解答を投票する

質問 4

This chief audit executive (CAE) engaged an internal auditor to consult on an organization's complex information technology system. Shortly after beginning the engagement, the auditor unexpectedly resigned.
Unfortunately, this auditor was the only available auditor with the necessary expertise. The CAE will not be able to hire someone with similar expertise in time to meet a regulatory deadline.
Which of the following would be the best course of action for the CAE to take?

（A）Remove the planned engagement from the audit plan and explain to senior management the problems with moving forward without an auditor with the necessary expertise.

（B）Continue with the engagement in order to meet the regulatory deadline, but highlight areas in the final report that might need to be revised in the future.

（C）Ask that a senior member of the organization's IT department with the required systems expertise join the audit team to assist in completing the engagement.

（D）Delay the engagement and inform the board of the situation, asking them to provide acceptable alternatives for completing the engagement.

正解：D 解答を投票する

質問 5

Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.

（A）2 and 3 only

（B）1 and 2 only

（C）3 only

（D）1, 2, and 3

正解：A 解答を投票する

質問 6

Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?

（A）Maintain industry-specific knowledge appropriate to the audit engagements

（B）Apply problem-solving techniques for routine situations.

（C）Set clear performance standards for internal auditors and the internal audit activity.

（D）Manage and support a quality assurance and improvement program.

正解：C 解答を投票する

質問 7

To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?

（A）The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.

（B）Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.

（C）The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.

（D）The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.

正解：D 解答を投票する

質問 8

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）Lesser evidence is required to support a conclusion than for statistical sampling.

（C）Non-statistical sample results must be projected to the population.

（D）Sampling risk will be accurately quantified through non-statistical sampling.

正解：C 解答を投票する

質問 9

Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

（A）Rotate internal auditors among different engagement assignments.

（B）Send internal auditors to external trainings in advanced internal audit topics.

（C）Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.

（D）Assign more experienced internal auditors to mentor the less experienced auditors.

正解：A 解答を投票する

質問 10

Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
1. Periodically report about the accounting standards followed by the organization.
2. Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
3. Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
4. Maintain open and effective communications with the audit committee.

（A）1, 3, and 4 only

（B）3 and 4 only

（C）1 and 2 only

（D）2, 3, and 4 only

正解：D 解答を投票する

質問 11

Which of the following controls is not appropriate for sales in a manufacturing organization?

（A）Sales department approval is required for credit sales transactions.

（B）Goods returned are inspected for damage by the receiving department for proper disposition.

（C）Customers' orders are recorded promptly.

（D）Goods shipped are matched with valid customer orders.

正解：A 解答を投票する

IIA-CRMA 無料問題集「IIA Certification in Risk Management Assurance (CRMA)」

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