[2022年02月] 更新されたのはIIA IIA-CRMA問題集PDFオンラインエンジン
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質問 10
The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?
- A. The CAE's work may be reviewed by any other experienced staff member within the IAA.
- B. The CAE's work should be reviewed by an individual with the appropriate background and knowledge.
- C. The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.
- D. The CAE may self-review his work, provided he discloses this practice in the final report.
正解: B
質問 11
Which segregation of duties would best reduce the risk of payroll fraud?
- A. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
- B. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
- C. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
- D. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.
正解: A
質問 12
According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?
- A. Self-assessments and surveys of stakeholder groups.
- B. Report of internal assessment results, response plans, and outcomes.
- C. Analysis of performance metrics such as cycle times.
- D. Benchmarking of the internal audit activity's practices and performance.
正解: C
質問 13
According to IIA guidance, which of the following statements about working papers is false?
- A. They contribute to development of the internal audit staff.
- B. They assist in the implementation of recommendations.
- C. They provide support for communication to third parties.
- D. They demonstrate compliance with auditing standards.
正解: B
質問 14
Which of the following is an example of collusion?
- A. A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
- B. A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
- C. An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.
- D. An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
正解: A
質問 15
Which of the following is a common type of payroll fraud?
- A. Unauthorized overtime.
- B. Unearned bonuses or commissions.
- C. Skimming.
- D. Fictitious employees.
正解: D
質問 16
Click the Exhibit.
Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?
- A. Neither A nor B.
- B. Both A and B.
- C. Graph B only
- D. Graph A only
正解: B
質問 17
Which of the following describes a key characteristic related to effective organizational communication?
- A. A culture of integrity and transparency.
- B. Comprehensive supervisory and verification procedures.
- C. A well-designed system of internal controls.
- D. Unique operating environments with varying complexity.
正解: C
質問 18
Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?
- A. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
- B. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.
- C. Internal auditor integrity enables users of internal auditors' work to make important business decisions.
- D. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
正解: C
質問 19
Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?
- A. Periodic internal assessments provide the most current and independent recommendations for improvement.
- B. Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.
- C. The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.
- D. The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.
正解: D
質問 20
Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?
- A. A program evaluation and review technique chart.
- B. A Bedford analysis of orders filled to average delivery times.
- C. Queuing theory to assess potential bottlenecks in the process.
- D. Decision trees rating actual performance against requirements.
正解: C
質問 21
During an engagement, an internal auditor decided to use variance analysis as an auditing techniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?
- A. Report the deviations immediately to the audit committee.
- B. Gather additional information to determine the cause of the deviations.
- C. Perform alternative forms of analytical procedures which provide no deviations.
- D. Conclude that the budget was unreasonably set and accept the deviations.
正解: B
質問 22
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
- A. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
- B. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
- C. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
- D. The auditor recommends improvements for all of the organization's procedures and practices.
正解: A
質問 23
Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?
- A. Completing a process review to improve controls to prevent fraud.
- B. Employing audit tests to detect fraud.
- C. Interrogating a suspected fraudster.
- D. Planning an engagement of the area in which fraud is suspected.
正解: B
質問 24
Which of the following is an example of a directive control?
- A. Incentive compensation plans.
- B. Automated reconciliations.
- C. Exception reports.
- D. Segregation of duties.
正解: A
質問 25
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
- A. 1 and 2.
- B. 2 and 4.
- C. 2 and 3.
- D. 1 and 3.
正解: B
質問 26
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?
- A. Strategic objectives.
- B. Reporting objectives.
- C. Compliance objectives.
- D. Operational objectives.
正解: D
質問 27
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. 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.
- 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. 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.
- D. Delay the engagement and inform the board of the situation, asking them to provide acceptable alternatives for completing the engagement.
正解: D
質問 28
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property. What change of risk response strategy does this course of action most likely reflect?
- A. From acceptance to avoidance.
- B. From sharing to reduction.
- C. From acceptance to reduction.
- D. From sharing to avoidance.
正解: B
質問 29
According to The MA Global Internal Audit Competency Framework, which of the following areas of training would best assist the internal audit activity in improving its use of tools and techniques?
- A. Financial accounting.
- B. Negotiation and conflict resolution.
- C. Project management.
- D. Ethics and fraud.
正解: C
質問 30
According to IIA guidance, which of the following should be formally documented in the internal audit charter?
- A. The budgeting process for the internal audit activity.
- B. The internal audit activity's responsibility for imposing risk management processes.
- C. The internal audit activity's responsibility for the organization's governance framework.
- D. The nature of consulting services provided by the internal audit activity.
正解: D
質問 31
An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?
- A. Condition section.
- B. Effect section.
- C. Criteria section.
- D. Cause section.
正解: B
質問 32
In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?
- A. Invoices are not being mailed to customers.
- B. An employee is tampering with customer checks.
- C. The customer service department is not forwarding complaints to the accounts receivable department.
- D. Employees are submitting fraudulent expense reports.
正解: B
質問 33
According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?
- A. A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
- B. An employee in an affiliated organization who has never worked directly with the IAA.
- C. An employee in the parent organization who has not had any previous contact with the IAA.
- D. A competent employee of an independent external organization that provides co-sourcing services to the IAA.
正解: A
質問 34
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