合格させるCRMA Certification IIA-CRMA-ADVテスト問題集で[2023年11月15日] 更新された285問あります
IIA IIA-CRMA-ADV実際の問題と100%カバー率でリアル試験問題
質問 # 168
During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?
- A. MA Standards.
- B. Definition of Internal Auditing.
- C. Internal audit charter.
- D. The IIA's Code of Ethics.
正解：C
質問 # 169
Which of the following is most likely to be considered a control weakness?
- A. Department managers initiate purchase requests that must be approved by the plant superintendent.
- B. Vendor invoice payment requests are accompanied by a purchase order and receiving report.
- C. Purchase orders are typed by the purchasing department using prenumbered forms.
- D. Buyers promptly update the official vendor listing as new supplier sources become known.
正解：D
質問 # 170
Which of the following would be considered a preventive control?
- A. A review of exception reports.
- B. A password lock on a server.
- C. A software scan of financial records for irregularities.
- D. A library control log.
正解：B
質問 # 171
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
- A. The internal auditor reviews the physical access to merchandise during an inventory count.
- B. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
- C. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
- D. The board approves the annual performance evaluation of the chief audit executive.
正解：A
質問 # 172
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant.
Which of the following tasks is appropriate for the CAE to undertake?
- A. Set risk indicators and mitigation plans for management to implement.
- B. Determine the number of significant risks for management to report to the board.
- C. Establish the degree of risk appetite for management to accept.
- D. Coordinate and facilitate risk workshops for management to attend.
正解：B
質問 # 173
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
- A. CAE reports to the board regarding audit staff performance evaluation and compensation.
- B. CAE reviews and approves the annual audit plan.
- C. CAE meets privately with The board at least annually.
- D. CAE meets privately with The CEO at least annually.
正解：A
質問 # 174
Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?
- A. Implement a system of procedures to inform all employees of the code.
- B. Review and adjudicate all violations of the code of conduct.
- C. Lead the committee responsible for the oversight of the code.
- D. Act as an adviser to the committee responsible for reviewing violations of the code.
正解：D
質問 # 175
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
- A. Governance, risk, and control.
- B. Business acumen.
- C. Internal audit delivery.
- D. Performance management.
正解：D
質問 # 176
Why is a code of ethics for the internal audit profession necessary?
- A. It ensures that all members of the profession possess the same level of competence.
- B. It requires auditors to exhibit loyalty to their organizations.
- C. It provides auditors with protection from lawsuits.
- D. It guides internal auditors in their service to others.
正解：D
質問 # 177
Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?
- A. A risk and control matrix.
- B. A walk-through.
- C. A process narrative.
- D. A flowchart.
正解：A
質問 # 178
Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?
- A. Hire a risk consultant.
- B. Implement a hedging strategy.
- C. Insist that customers only pay in a stable currency.
- D. Maintain a large foreign currency balance.
正解：B
質問 # 179
According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?
- A. Management principles.
- B. Fundamentals of accounting, economics, and finance.
- C. Internal audit standards, procedures, and techniques.
- D. Computerized information systems.
正解：C
質問 # 180
Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?
- A. An internal auditor's opinion should be based on factual evidence.
- B. An internal auditor's opinion should be limited to the effectiveness of internal controls.
- C. An internal auditor's opinion should be based on experience and free of all bias.
- D. An internal auditor should express an opinion only when consensus with top management has been achieved.
正解：A
質問 # 181
Which of the following is a valid statement about the use of visual observations during an audit engagement?
1. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
2. Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.
3. Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.
4. Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization's senior management.
- A. 2 and 3 only
- B. 3 and 4 only
- C. 1 and 2 only
- D. 1 and 4 only
正解：C
質問 # 182
Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?
- A. Department managers are required to perform periodic user access reviews of relevant systems and applications.
- B. The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.
- C. System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.
- D. Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.
正解：A
質問 # 183
Management is developing and implementing a risk and control framework for use throughout the organization. Which of the following elements should be included in the organization's control framework?
1. Appropriate levels of authority and responsibility.
2. Supervision of staff and appropriate review of work.
3. The seniority of management in the organization.
4. The ability to trace each transaction to an accountable and responsible individual.
- A. 1.2, and 4.
- B. 1.3, and 4.
- C. 1,2, and 3.
- D. 2, 3, and 4.
正解：D
質問 # 184
Which of the following is not an appropriate activity for internal auditors to perform?
- A. Recommend management seek a consulting firm to advise on outsourcing.
- B. Highlight matters that require management's attention.
- C. Implement solutions for specific organizational problems.
- D. Accumulate data, obtain varying views, and report information to senior management.
正解：C
質問 # 185
Which of the following is an example of a detective control?
- A. Safety instructions.
- B. Automatic shut-off valve.
- C. Confirmation with suppliers and vendors.
- D. Auto-correct software functionality.
正解：C
質問 # 186
During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
1. A violation of the IIA Code of Ethics.
2. A violation of the reporting requirements in the Standards.
3. Justified and necessary, according to the IIA Code of Ethics and Standards.
- A. 1 and 2 only
- B. 3 only
- C. 2 only
- D. 1 only
正解：B
質問 # 187
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
- A. Detective control.
- B. Compensating control.
- C. Corrective control.
- D. Preventive control.
正解：D
質問 # 188
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
- A. Senior management.
- B. All employees.
- C. Internal audit activity.
- D. Board of directors.
正解：D
質問 # 189
When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.
- A. 1 and 2 only
- B. 3 and 4 only
- C. 1 and 4 only
- D. 2 and 3 only
正解：D
質問 # 190
The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?
- A. Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.
- B. Accepting the money would be prohibited only if it were non-customary.
- C. Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.
- D. Accepting the money would violate the IIA Code of Ethics.
正解：D
質問 # 191
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process.
The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?
- A. Bank statements.
- B. Copies of deposit slips.
- C. Customer confirmation letters.
- D. Copies of sales invoices.
正解：B
質問 # 192
Internal auditors must exercise due professional care by considering which of the following?
1. Cost of assurance in relation to potential benefits.
2. Adequacy and effectiveness of governance, risk management, and control processes.
3. Management's competency level in the area being evaluated.
4. Probability of significant errors, fraud, or noncompliance.
- A. 2, 3, and 4 only
- B. 1, 2, and 3 only
- C. 1 and 2 only
- D. 1, 2, and 4 only
正解：D
質問 # 193
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