[2023年10月29日]IIA-CRMA試験問題集を試そう！ベストIIA-CRMA試験問題
検証済みのIIA-CRMAテスト問題集で正確な285問題と解答
IIA-CRMA認定試験は125の複数選択質問で構成されており、3時間以内に完了する必要があります。この試験は、コンピューターベースのテストサービスの大手プロバイダーであるPearson Vueによって管理されています。この試験は複数の言語で入手でき、世界中のピアソンvueテストセンターで撮影できます。
質問 # 83
Non-statistical sampling does not require which of the following?
- A. Projecting the results to the population.
- B. The sample to be representative of the population.
- C. A smaller sample size than if selected using statistical sampling.
- D. The sample to be selected haphazardly.
正解：C
質問 # 84
According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?
1. Advocating the establishment of a risk management function.
2. Identifying and evaluating significant risk exposures during audit engagements.
3. Developing a risk response for the organization if there is no chief risk officer.
4. Benchmarking risk management activities with other organizations.
5. Documenting risk mitigation strategies and techniques.
- A. 1.2, and 3 only.
- B. 4 and 5 only.
- C. 2. 3. 4. and 5 only.
- D. 1.2. 4. and 5 only.
正解：D
質問 # 85
According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?
When auditing investments, the auditor identified instruments with which he was unfamiliar.
- A. An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.
- B. An auditor in charge needed to have testing completed by the end of the month, but was behind schedule. He identified a junior auditor to conduct the work for him on a complex area of the organization.
- C. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to perform a proper assessment.
- D. An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
正解：C
質問 # 86
Which of the following is an example of a risk management avoidance response?
- A. Recalling a product.
- B. Exiting a marketplace.
- C. Outsourcing production.
- D. Obtaining product insurance.
正解：B
質問 # 87
A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements. According to IIA guidance, which of the following actions would best help the CAE reach this objective?
- A. Engage a consultant to benchmark the IAA's training program against its peers.
- B. Require that all staff obtain a minimum of two relevant audit certifications.
- C. Assign one experienced manager to better coordinate staff training and development activities.
- D. Perform a gap analysis of the IAA's existing knowledge, skills and competencies.
正解：D
質問 # 88
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
- A. CAE reviews and approves the annual audit plan.
- B. CAE reports to the board regarding audit staff performance evaluation and compensation.
- C. CAE meets privately with The CEO at least annually.
- D. CAE meets privately with The board at least annually.
正解：B
質問 # 89
Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.
4. It facilitates the alignment of risk mitigation strategies with management priorities.
- 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 # 90
Which of the following is most likely to enhance an internal auditor's objectivity?
- A. An auditor is appropriately able to communicate results.
- B. An auditor performs his work free from interference.
- C. An auditor is unrestricted in determination of scope.
- D. An auditor avoids conflicts of interest.
正解：D
質問 # 91
A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior. Which of the following is the most appropriate action for the CAE to take?
- A. The CAE should require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.
- B. The CAE should change the senior auditor's assignment and take corrective action for the auditor's failure to disclose the conflict of interest.
- C. The CAE should remind the senior auditor of his obligation to be objective and impartial.
- D. The CAE should not interfere because there is no evidence that a conflict of interest has occurred.
正解：B
質問 # 92
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?
- A. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
- B. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
- C. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
- D. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
正解：B
質問 # 93
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. Interviewing.
- B. Process mapping.
- C. Monitoring.
- D. Distributing questionnaires.
正解：B
質問 # 94
If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?
- A. Providing consolidated reporting on risks.
- B. Taking accountability for risk management.
- C. Making decisions on risk responses.
- D. Imposing risk management processes.
正解：A
質問 # 95
With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?
- A. Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.
- B. Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.
- C. Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.
- D. 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.
正解：A
質問 # 96
The audit committee is concerned that the small size of the internal audit activity (IAA) makes it impractical to achieve full conformance with the Standards. To address this concern, which of the following actions is most appropriate for the CAE to take?
- A. The CAE should agree with the audit committee and implement only those standards appropriate to the size of the IAA.
- B. The CAE should explain that conformance with the Standards is essential and not dependent upon the size of the IAA.
- C. The CAE should request the audit committee to review the Standards to identify specifically which are creating the greatest concern.
- D. The CAE should seek sufficient funding to increase audit resources to meet the minimum requirements of the Standards.
正解：B
質問 # 97
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. "Completed with the advance certification of the External Assessors Association for Auditing Review."
- D. "Certified 100% accuracy, per the International Standards of External Assessment."
正解：A
質問 # 98
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