最適な練習法にはIIA-CRMA問題集で素晴らしいIIA-CRMA試験問題PDF
更新された検証済みの合格させるIIA-CRMA試験リアル問題と解答があります
IIA-CRMAの認定試験は100問の複数選択問題から成り、2時間半以内に完了する必要があります。試験はリスクガバナンス、リスク管理プロセス、保証エンゲージメント、リスク管理スキルおよびテクニックの4つのドメインをカバーしています。試験は、候補者がリスクを識別し、評価し、リスク管理戦略を開発し、リスク管理プロセスの効果について保証を提供する能力を評価します。この認定試験は世界的に認められ、リスク管理の分野でのキャリアの展望を高めるための資格と知識を提供します。
IIA-CRMA（リスクマネジメントアシュアランス認定）試験は、リスクマネジメントの知識とスキルを測定する、世界的に認められた資格です。この試験を実施する機関は内部監査士協会（IIA）です。 IIA-CRMA認定は、内部監査士、リスクマネジメントのプロフェッショナル、およびその他のリスク管理分野で働く人々を対象としたプロの資格です。
質問 # 91
Which of the following scenarios best illustrates the principle of due professional care?
- A. An internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.
- B. An internal auditor declares that he would have a conflict of interest in providing planned audit support.
- C. An internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.
- D. An internal auditor evaluates the significant risks arising from a consulting engagement.
正解：D
質問 # 92
Which of the following is a weakness of observation as audit evidence?
- A. It cannot be used to test the completeness assertion.
- B. It cannot be used to test the occurrence assertion.
- C. It cannot be used to test the existence assertion.
- D. It cannot be relied upon because the evidence is not persuasive.
正解：A
質問 # 93
According to COSO, which of the following describes a principle related to the control environment?
- A. The organization identifies and assesses changes that could significantly impact the system of internal control.
- B. The organization performs evaluations to ascertain whether internal control components are present and functioning.
- C. The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.
- D. The organization selects and develops control activities that contribute to the mitigation of risks.
正解：C
質問 # 94
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. Framework to plan, execute and monitor activities.
- C. Integrated responses to multiple risks.
- D. Authority and responsibility to resolve issues.
正解：C
質問 # 95
An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?
- A. Process mapping.
- B. Distributing questionnaires.
- C. Interviewing.
- D. Monitoring.
正解：A
質問 # 96
An accounts receivable clerk receives cash payments, posts the payments to customer accounts, and prepares the daily cash deposit.
The clerk has been stealing some cash and manipulating the customer payments to hide the theft.
This fraud could be detected with which of the following controls?
- A. Names, amounts, and dates on remittance advices are reconciled with the names, amounts, and dates recorded in the cash receipts journal.
- B. Monthly bank reconciliations are performed by the clerk on a timely basis.
- C. Total cash deposits for the month are reconciled to the cash receipts journal.
- D. Total cash deposits are compared with the bank reconciliation.
正解：A
質問 # 97
An internal auditor makes a series of observations when performing an analytical review of division operations. The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. Which conclusion should the auditor draw from this data?
- A. Cash or accounts receivable has decreased.
- B. The division produced fewer items this year than in prior years.
- C. The gross margin has increased.
- D. The gross margin has decreased.
正解：A
質問 # 98
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
- A. 1, 2, 3, and 4
- B. 1 and 4 only
- C. 1, 2, and 3 only
- D. 2 and 3 only
正解：C
質問 # 99
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?
- A. Controlling access to engagement records, including access by senior management.
- B. Rating each engagement record to assess its relevance and accessibility for the organization's board.
- C. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
- D. Developing retention requirements for engagement records that are consistent with organizational guidelines.
正解：B
質問 # 100
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 # 101
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
- A. The CAE initials and dates every working paper after it has been reviewed.
- B. The CAE prepares a memorandum discussing the results of the working paper review.
- C. The CAE completes an engagement working paper checklist.
- D. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
正解：D
質問 # 102
An organization is facing a financial downturn and needs to impose major budget reductions to all departments. According to MA guidance, which of the following actions is most appropriate for the board to take to evaluate the potential impact on the internal audit activity?
- A. Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
- B. Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
- C. Ask appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
- D. Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.
正解：A
質問 # 103
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. 3 only
- B. 1 only
- C. 1 and 2 only
- D. 2 only
正解：A
質問 # 104
According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?
- A. Aligning risk appetite and strategy.
- B. Enhancing risk response decisions.
- C. Assessing the risk factors.
- D. Reducing operational surprises and losses.
正解：C
質問 # 105
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
- A. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
- B. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
- C. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
- D. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
正解：A
質問 # 106
Non-statistical sampling does not require which of the following?
- A. The sample to be selected haphazardly.
- B. A smaller sample size than if selected using statistical sampling.
- C. Projecting the results to the population.
- D. The sample to be representative of the population.
正解：B
質問 # 107
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. Customer confirmation letters.
- B. Copies of deposit slips.
- C. Bank statements.
- D. Copies of sales invoices.
正解：B
質問 # 108
An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. Which of the following would be the best course of action for the CAE to follow?
- A. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
- B. Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.
- C. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
- D. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
正解：D
質問 # 109
......
更新されたPDF（2024年最新）実際にある IIA-CRMA試験問題：https://www.jpntest.com/shiken/IIA-CRMA-mondaishu