2023年最新の100%無料IIA-CRMA-ADV日常練習試験には285問があります
IIA-CRMA-ADV試験資料IIA学習ガイド
質問 # 144
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. Establish the degree of risk appetite for management to accept.
- C. Determine the number of significant risks for management to report to the board.
- D. Coordinate and facilitate risk workshops for management to attend.
正解：C
質問 # 145
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
- A. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
- B. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
- C. The auditor recommends improvements for all of the organization's procedures and practices.
- D. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
正解：B
質問 # 146
With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?
- A. Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.
- B. Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.
- C. Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.
- D. Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.
正解：B
質問 # 147
Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?
- A. An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.
- B. The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.
- C. A change was implemented requiring the IAA to report administratively to the organization's chief legal counsel rather than the board.
- D. Responsibility for risk management processes were removed from the IAA and placed under a newly created chief risk officer.
正解：B
質問 # 148
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 # 149
An internal auditor wants to sample data to test an audit theory in a cost-effective way. Which of the following sampling strategies should she use?
- A. Nonstatistical sampling only
- B. Statistical sampling only
- C. A combination of both statistical and nonstatistical sampling.
- D. Neither approach to testing the audit theory would be cost effective.
正解：A
質問 # 150
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?
- A. Foam fire extinguishers are operable to protect against electrical fires.
- B. Swipe card access is required to gain access to the server room.
- C. Servers are secured individually to their racks by locks.
- D. Adequate signs are in place to assist in locating safety equipment.
正解：D
質問 # 151
Which of the following is an example of collusion?
- A. An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.
- B. A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
- C. A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
- D. An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
正解：B
質問 # 152
The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?
- A. Proceed with the investigation, as internal auditors are not required to have fraud expertise.
- B. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
- C. Outsource the sensitive investigation to a third-party consultant with fraud expertise.
- D. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
正解：C
質問 # 153
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
- A. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
- B. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
- C. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
- D. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
正解：C
質問 # 154
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. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
- B. "Completed with the advance certification of the External Assessors Association for Auditing Review."
- C. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
- D. "Certified 100% accuracy, per the International Standards of External Assessment."
正解：C
質問 # 155
According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?
- A. The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
- B. The probability of significant errors, irregularities or instances of noncompliance.
- C. The cost of providing the assurance services in relation to potential benefits.
- D. The extent of assurance services necessary to ensure that all risks are identified.
正解：D
質問 # 156
What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?
- A. To identify inefficiencies within the internal audit team.
- B. To help improve the overall quality of the internal audit activity's work.
- C. To identify key risks and areas of concern within the organization.
- D. To help the internal audit activity complete its annual assurance plan.
正解：B
質問 # 157
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. 1, 2, and 4 only
- B. 2, 3, and 4 only
- C. 1, 2, and 3 only
- D. 1 and 2 only
正解：A
質問 # 158
According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?
- A. It helps ensure that appropriate professional judgments and conclusions are made.
- B. It increases the likelihood of obtaining the audit client's agreement with the results.
- C. It ensures that an appropriate chain of evidence is maintained through the workpapers.
- D. It is required to demonstrate that effective engagement supervision has occurred.
正解：A
質問 # 159
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 perform their work in accordance with the Standards.
- C. Internal auditors shall be prudent in the use of information acquired while performing their work.
- D. Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
正解：B
質問 # 160
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