2025年最新のIIA-CRMA-ADV問題集レビュー専門クイズ学習材料
IIA-CRMA-ADVテスト準備トレーニング練習試験問題 練習テスト
質問 # 160
According to IIA guidance, which of the following is the best example of a system application control?
- A. A program change management control.
- B. An input control over data integrity.
- C. A system development life cycle control.
- D. A physical security control over a data center.
正解：B
質問 # 161
Which of the following must be in existence as a precondition to developing an effective system of internal controls?
- A. A strategic objective-setting process.
- B. An information and communication process.
- C. A risk assessment process.
- D. A monitoring process.
正解：C
質問 # 162
According to The IIA's Code of Ethics, which of the following is true?
- A. Confidentiality requires that auditors disclose all material facts known to them.
- B. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
- C. Confidentiality requires that auditors be prudent in the use and protection of client information.
- D. Integrity requires that auditors perform internal audit services in accordance with the Standards.
正解：C
質問 # 163
Allegations have been made that an organization's share price has been manipulated.
Which of the following would provide an internal auditor with the most objective evidence in this case?
- A. Large customers of the organization.
- B. Former financial consultants.
- C. Major shareholders of the organization.
- D. Former members of management.
正解：B
質問 # 164
Which of the following are core responsibilities to be included in the internal audit charter?
1. Review reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information.
2. Determine the adequacy and effectiveness of the organization's systems of internal accounting and operating controls.
3. Participate in the planning and performance of audits of potential acquisitions with the organization's outside accountants and other members of the corporate staff.
4. Report to those members of management who should be informed of results of audit examinations, the audit opinions formed, and the recommendations made.
- A. 1 and 2.
- B. 2 and 3.
- C. 1 and 4.
- D. 2 and 4.
正解：A
質問 # 165
When developing the organization's first risk universe, which of the following would the chief audit executive be least likely to consider?
- A. The exposure to risks following management's risk responses.
- B. The boundaries established to manage the amount of risk taken.
- C. The amount of risk that an organization is willing to seek or accept.
- D. The extent and degree of interdependency for identified key risks.
正解：A
質問 # 166
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. Lower obsolete stock disposal.
- C. Higher operating margin.
- D. Higher inventory turnover.
正解：A
質問 # 167
Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?
- A. Analysis of facility operating reports, focusing on instances when breakdowns occurred.
- B. Observation of the facility during operations.
- C. Review of records involving safety violations, filed by facility production employees.
- D. Questioning of facility management, including the facility safety officer.
正解：B
質問 # 168
Which of the following does not need to be defined in the internal audit charter?
- A. The audit engagements to be performed during the upcoming year.
- B. The scope of internal audit activities.
- C. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
- D. The internal audit activity's position within the organization.
正解：A
質問 # 169
Which of the following conditions is the most likely indicator of fraud?
- A. Departmental reports are consistently issued in an untimely manner.
- B. A manager regularly assumes subordinates' duties.
- C. Lower earnings occur during the industry's down cycle.
- D. Commissions are paid based on verified increases to sales.
正解：B
質問 # 170
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
- A. Reporting.
- B. Documentation.
- C. Analysis.
- D. Leadership.
正解：C
質問 # 171
Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?
- A. A review of audit staff education and training records.
- B. The results of the audit staff's most recent performance reviews.
- C. Results from discussions of audit needs with executive management and the audit committee.
- D. Information about the audit staff size and composition of comparable organizations.
正解：C
質問 # 172
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The auditcommittee 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 regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
- B. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
- C. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
- D. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
正解：C
質問 # 173
Which of the following is the most common method of fraud detection?
- A. Detective controls built into the daily processes.
- B. Analytical reviews of high-risk areas.
- C. Tips received from employees or citizens.
- D. Unannounced audits or reviews of programs or departments.
正解：C
質問 # 174
Which of the following control methods is effective in reducing the risk of purchasing-scheme fraud?
1. Periodically reviewing the vendor list for unusual vendors and addresses.
2. Segregating duties for amount purchasing, receiving, shipping, and accounting.
3. Validating sequential integrity of purchase orders.
4. Verifying the validity of invoices with post office box addresses.
- A. 3 and 4 only
- B. 1, 2, 3, and 4
- C. 1, 2, and 4 only
- D. 1 and 2 only
正解：A
質問 # 175
Which of the following controls is not appropriate for sales in a manufacturing organization?
- A. Goods returned are inspected for damage by the receiving department for proper disposition.
- B. Goods shipped are matched with valid customer orders.
- C. Customers' orders are recorded promptly.
- D. Sales department approval is required for credit sales transactions.
正解：D
質問 # 176
A large sales organization maintains a system of internal control according to the COSO model and has updated its code of conduct. This change relates to which component of the COSO framework?
- A. Control environment.
- B. Commitment.
- C. Control activities.
- D. Information and communication.
正解：A
質問 # 177
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