IIA IIA-CRMA-ADV試験問題（更新されたのは2025年）100%リアル問題解答
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質問 # 48
According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?
- A. Senior management and the external auditors.
- B. The audit committee and senior management.
- C. The audit committee and the external auditors.
- D. Senior management and management of the audited area.
正解：B
質問 # 49
An accounts receivable clerk receives cash payments, posts the payments to customer accounts, and prepares the daily cash deposit.
The clerk has been stealing some cash and manipulating the customer payments to hide the theft.
This fraud could be detected with which of the following controls?
- A. Total cash deposits for the month are reconciled to the cash receipts journal.
- B. Names, amounts, and dates on remittance advices are reconciled with the names, amounts, and dates recorded in the cash receipts journal.
- C. Total cash deposits are compared with the bank reconciliation.
- D. Monthly bank reconciliations are performed by the clerk on a timely basis.
正解：B
質問 # 50
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?
- A. Assessing how IT contributes to organization objectives, risks, and relevance to audit.
- B. Maintaining technical aspects of accounting standards and reporting processes.
- C. Maintaining industry-specific knowledge appropriate to the organization.
- D. Understanding regulatory and legal framework and assessing its relevance.
正解：D
質問 # 51
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 based on factual evidence.
- B. An internal auditor's opinion should be limited to the effectiveness of internal controls.
- 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：A
質問 # 52
A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement, and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive, but performs no further follow-up.
Which of the following statements is true about the auditor's actions?
- A. They are in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.
- B. They are not in violation of the Standards but are in violation of the IIA Code of Ethics.
- C. They are in violation of the IIA Code of Ethics because the auditor withheld meaningful information.
- D. They are in violation of neither the IIA Code of Ethics nor the Standards.
正解：D
質問 # 53
Which of the following types of fraud includes embezzlement?
- A. Bribery.
- B. Corruption.
- C. Fraudulent statements.
- D. Misappropriation of assets.
正解：D
質問 # 54
Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.
- A. 1 and 3 only
- B. 2 and 3 only
- C. 2 and 4 only
- D. 1 and 4 only
正解：D
質問 # 55
An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate).
Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?
- A. Variability tolerance.
- B. Acceptance sampling.
- C. Ratio estimation.
- D. Stratification.
正解：C
質問 # 56
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 # 57
What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?
- A. To identify key risks and areas of concern within the organization.
- B. To help the internal audit activity complete its annual assurance plan.
- C. To identify inefficiencies within the internal audit team.
- D. To help improve the overall quality of the internal audit activity's work.
正解：D
質問 # 58
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process.
The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?
- A. Bank statements.
- B. Copies of deposit slips.
- C. Copies of sales invoices.
- D. Customer confirmation letters.
正解：B
質問 # 59
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. Higher inventory turnover.
- B. Lower sales volume.
- C. Higher operating margin.
- D. Lower obsolete stock disposal.
正解：B
質問 # 60
Which segregation of duties would best reduce the risk of payroll fraud?
- A. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
- B. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
- C. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
- D. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.
正解：A
質問 # 61
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?
- A. Store operations audits should be performed by an external service provider.
- B. The scope of store operations audits should exclude compliance.
- C. Store operations audits can be fully executed with appropriate disclosure to the board.
- D. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.
正解：A
質問 # 62
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. Stakeholders will have more assurance that the risks are assessed consistently.
- B. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
- C. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.
- D. Management will be able to reduce inherent risk because they will have a better understanding of risk.
正解：A
質問 # 63
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. 2. 3, and 4.
- B. 1.3, and 4.
- C. 1,2, and 4.
- D. 1.2, and 3.
正解：C
質問 # 64
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