本日更新されたIIA-CRMA練習テスト2023年最新の無料問題集を無料登録！
最新のJPNTest IIA-CRMAのPDF問題集をダウンロード（285問題と解答)
IIA-CRMA認定試験の受験資格を得るためには、候補者はリスクマネジメントアシュアランスまたは関連分野で最低2年の経験が必要です。候補者はまた、認定機関からの学士号以上または同等の専門認定を持っている必要があります。また、IIAはCIA（認定内部監査人）認定を持っている候補者に対しても免除規定を提供しています。
質問 # 69
Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.
- A. 1 and 4 only
- B. 2, 3, and 4 only
- C. 1 and 3 only
- D. 4 only
正解：C
質問 # 70
Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1. Acceptance of CAATs findings by entity management.
2. Computer knowledge and expertise of the auditor.
3. Time constraints.
4. Level of audit risk.
- A. 1 and 4
- B. 1, 2, and 3
- C. 2, 3, and 4
- D. 2 and 3 only
正解：C
質問 # 71
During an audit engagement, the internal auditor discussed a risk mitigation recommendation with the manager of the area under review. The manager disagreed with the risk assessment and recommendation. The two failed to come up with an alternative solution, and the auditor decided to proceed with including the original recommendation in the engagement report. Which of the following is especially important in dealing with this type of situation?
- A. Soft skills in communication, negotiation, and collaboration.
- B. Professional qualifications and certification in internal auditing.
- C. Confidentiality and independence.
- D. Technical skills in the area under review.
正解：A
質問 # 72
An internal audit charter describes the mission and scope of the internal audit activity (IAA), responsibilities of the IAA, accountability of the chief audit executive, independence of the IAA, and standards followed by the IAA. Which of the following also should be included in the charter?
- A. The purpose of the IAA.
- B. The IAA's right to have unrestricted access to functions, records, personnel, and physical property.
- C. The job specifications and descriptions of the internal audit staff.
- D. A detailed audit plan or program for the year.
正解：B
質問 # 73
A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?
- A. Control activities.
- B. Information and communication.
- C. Control environment.
- D. Monitoring activities.
正解：C
質問 # 74
According to IIA guidance, which of the following statements about working papers is false?
- A. They provide support for communication to third parties.
- B. They contribute to development of the internal audit staff.
- C. They demonstrate compliance with auditing standards.
- D. They assist in the implementation of recommendations.
正解：D
質問 # 75
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
- A. The auditor recommends improvements for all of the organization's procedures and practices.
- B. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
- C. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
- D. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
正解：C
質問 # 76
Which of the following statements describes a control failure that is not directly attributable to a customer billing application?
1. End users have raised a number of concerns regarding data integrity.
2. An untested program change is transferred from the test environment to production.
3. Purchase history does not reconcile with accounts receivable for some customers.
4. End user security is inadvertently granted to an unauthorized individual by management.
- A. 1 and 3.
- B. 1 and 4.
- C. 2 and 4.
- D. 2 and 3.
正解：C
質問 # 77
Which of the following does not need to be defined in the internal audit charter?
- A. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
- B. The audit engagements to be performed during the upcoming year.
- C. The scope of internal audit activities.
- D. The internal audit activity's position within the organization.
正解：B
質問 # 78
An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?
- A. Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
- B. Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.
- C. Not allow the audit manager to hire the contractor, as it would be a conflict of interest.
- D. Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.
正解：D
質問 # 79
An internal auditor is conducting an engagement in the accounts payable department, which includes expressing an opinion at the micro level. According to IIA guidance, which of the following statements is true regarding micro-level opinions?
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.
- A. 1 and 2.
- B. 3 and 4.
- C. 1 and 3.
- D. 2 and 3.
正解：D
質問 # 80
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. Distributing questionnaires.
- B. Interviewing.
- C. Process mapping.
- D. Monitoring.
正解：C
質問 # 81
Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?
- A. The auditor tested samples of transactions to test the cash function's process flows.
- B. The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.
- C. After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.
- D. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
正解：C
質問 # 82
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
- A. Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
- B. Security cameras that monitor cash handling at the register are not functioning.
- C. The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
- D. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
正解：D
質問 # 83
The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?
- A. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
- B. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
- C. "Certified 100% accuracy, per the International Standards of External Assessment."
- D. "Completed with the advance certification of the External Assessors Association for Auditing Review."
正解：A
質問 # 84
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