[2023年更新]早速ゲットしてトップランクのIIA IIA-CRMA-ADV試験問題集
パスする秘訣はIIA-CRMA-ADVをゲットして認証された試験エンジンPDF
質問 # 41
An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?
- A. Lower sales volume.
- B. Higher inventory turnover.
- C. Lower obsolete stock disposal.
- D. Higher operating margin.
正解：A
質問 # 42
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.
- A. 2, 3, and 4 only.
- B. 3 and 4 only.
- C. 1,2, 3, and 4.
- D. 1 and 4 only.
正解：B
質問 # 43
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?
- A. The use of innovative technology and data analysis techniques.
- B. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
- C. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
- D. The extent of work needed to achieve the engagement's objectives.
正解：D
質問 # 44
Which of the following are generally recognized as essential elements of a corporate social responsibility program?
- A. Fair operating practices and government regulation.
- B. Organizational governance and financial reporting.
- C. Human rights and the environment.
- D. Consumer issues and return on investment.
正解：C
質問 # 45
An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?
- A. Management will be able to reduce inherent risk because they will have a better understanding of risk.
- B. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.
- C. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
- D. Stakeholders will have more assurance that the risks are assessed consistently.
正解：D
質問 # 46
A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?
- A. Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.
- B. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
- C. Use computer software to identify abnormal claims based on the insured's age and medical history.
- D. Require the physician to submit a signed statement attesting that the treatments had been performed.
正解：C
質問 # 47
According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?
- A. Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.
- B. Internal auditors must have sufficient knowledge to evaluate the risk of fraud.
- C. Internal auditors are responsible for ensuring that fraud does not occur.
- D. Internal auditors should take a leading role in investigating all fraud-related cases.
正解：B
質問 # 48
According to COSO, which of the following is not considered one of the components of an organization's internal environment?
- A. Authority and responsibility to resolve issues.
- B. Knowledge and skills needed to perform activities.
- C. Integrated responses to multiple risks.
- D. Framework to plan, execute and monitor activities.
正解：C
質問 # 49
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 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.
- B. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
- C. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
- D. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
正解：A
質問 # 50
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?
- A. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
- B. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
- C. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.
- D. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
正解：A
質問 # 51
During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?
- A. Trend analysis.
- B. Benchmarking.
- C. Regression analysis.
- D. Reasonableness test.
正解：B
質問 # 52
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 guides internal auditors in their service to others.
- D. It provides auditors with protection from lawsuits.
正解：C
質問 # 53
According to the HA Code of Ethics, which of the following statements best describes the principle of competency?
- A. Internal auditors shall perform their work with honesty, diligence, and responsibility.
- B. Internal auditors shall be prudent in the use of information acquired while performing their work.
- C. Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
- D. Internal auditors shall perform their work in accordance with the Standards.
正解：D
質問 # 54
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department. Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
- A. Observation.
- B. Workshops.
- C. Interviews.
- D. Surveys.
正解：D
質問 # 55
Which of the following scenarios best illustrates the principle of due professional care?
- A. An internal auditor evaluates the significant risks arising from a consulting engagement.
- B. An internal auditor declares that he would have a conflict of interest in providing planned audit support.
- C. An internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.
- D. An internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.
正解：A
質問 # 56
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