[2023年07月03日] IIA-CRMAのPDF問題集にはあなたに不可欠なIIA-CRMA試験解答を合格に繋ぐ！
IIA-CRMAのPDF解答で完璧な予見IIA-CRMA練習試験問題
IIA-CRMA（リスク管理保証認定）試験は、内部監査士協会（IIA）が提供する認定プログラムです。CRMA認定は、組織内のリスク管理と保証活動に責任を持つプロフェッショナルを対象に設計されています。この認定は、グローバルに認められ、保有者のリスクの特定、評価、管理における専門知識を証明します。
質問 # 123
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. "Certified 100% accuracy, per the International Standards of External Assessment."
- B. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
- C. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
- D. "Completed with the advance certification of the External Assessors Association for Auditing Review."
正解：B
質問 # 124
Which of the following is a second line of defense in effective risk management and control?
- A. Purchasing department.
- B. Compliance department.
- C. Credit department.
- D. Internal audit department.
正解：B
質問 # 125
Which of the following is not an objective of internal control?
- A. Compliance.
- B. Efficiency.
- C. Accuracy.
- D. Validation.
正解：D
質問 # 126
The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process, which can involve multiple individuals in multiple countries.
Which of the following internal audit tools would be most effective to document the process and the key controls?
- A. Cross-functional flow chart.
- B. Segregation of duties matrix.
- C. Procurement employee survey.
- D. Internal control checklist.
正解：A
質問 # 127
Which of the following is a weakness of observation as audit evidence?
- A. It cannot be relied upon because the evidence is not persuasive.
- B. It cannot be used to test the occurrence assertion.
- C. It cannot be used to test the existence assertion.
- D. It cannot be used to test the completeness assertion.
正解：D
質問 # 128
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. Gather additional information to determine the cause of the deviations.
- B. Perform alternative forms of analytical procedures which provide no deviations.
- C. Report the deviations immediately to the audit committee.
- D. Conclude that the budget was unreasonably set and accept the deviations.
正解：A
質問 # 129
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 should be reviewed by an individual with the appropriate background and knowledge.
- B. The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.
- C. The CAE's work may be reviewed by any other experienced staff member within the IAA.
- D. The CAE may self-review his work, provided he discloses this practice in the final report.
正解：A
質問 # 130
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 audit activity to be able to demonstrate independence.
- B. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
- C. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.
- D. Internal auditor integrity enables users of internal auditors' work to make important business decisions.
正解：D
質問 # 131
Which of the following enhances the independence of the internal audit activity?
- A. The audit committee approves the CAE's annual salary increase.
- B. The CAE administratively reports to the board.
- C. The chief executive officer approves the internal audit charter.
- D. The chief audit executive (CAE) approves the annual internal audit plan.
正解：A
質問 # 132
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.
- A. 1, 3, and 4
- B. 1, 2, and 3
- C. 1, 2, and 4
- D. 2, 3, and 4
正解：C
質問 # 133
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A. The CAE would need to procure external services to deliver the internal audit assurance program.
- B. There is no available expertise on the internal audit team to perform a consulting engagement.
- C. There is no expertise within the internal audit team for detecting and investigating fraud.
- D. There is no expertise within the internal audit team for auditing an IT engagement.
正解：C
質問 # 134
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. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
- B. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
- C. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
- D. 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.
正解：B
質問 # 135
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
- A. Board of directors.
- B. Senior management.
- C. All employees.
- D. Internal audit activity.
正解：A
質問 # 136
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?
- A. A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.
- B. A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.
- C. A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.
- D. A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.
正解：C
質問 # 137
Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?
- A. Insist that customers only pay in a stable currency.
- B. Hire a risk consultant.
- C. Maintain a large foreign currency balance.
- D. Implement a hedging strategy.
正解：D
質問 # 138
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. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
- B. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
- 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：B
質問 # 139
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?
- A. Data integrity tests.
- B. Check digits.
- C. Logic test.
- D. Balancing control activities.
正解：C
質問 # 140
Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?
- A. An internal auditor's opinion should be limited to the effectiveness of internal controls.
- B. An internal auditor's opinion should be based on factual evidence.
- C. An internal auditor's opinion should be based on experience and free of all bias.
- D. An internal auditor should express an opinion only when consensus with top management has been achieved.
正解：B
質問 # 141
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IIA-CRMAリアル試験問題と正確なCertification in Risk Management Assurance (CRMA) ExamのPDF解答：https://www.jpntest.com/shiken/IIA-CRMA-mondaishu