PDF問題（2023年最新）実際のIIA IIA-CRMA試験問題
問題集返金保証付きのIIA-CRMA問題集には90%オフされます
質問 # 45
While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.
Which of the following actions are most appropriate for the auditor to take?
- A. Give the prize to a friend or family member and notitfy the organization's audit committee.
- B. Consult with an immediate supervisor and review the organization's ethics policy.
- C. Consult with an immediate supervisor and notify the organization's audit committee.
- D. Give the prize to a friend or family member and review the organization's ethics policy.
正解：B
質問 # 46
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
- A. The assigned internal auditor must maintain objectivity while performing the engagement.
- B. The assigned internal auditor must not assume management responsibilities while performing the engagement.
- C. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
- D. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
正解：C
質問 # 47
Which of the following best demonstrates the authority of the internal audit activity?
- A. Improving the integrity of information.
- B. Suggesting alternatives to decision makers.
- C. Achieving engagement objectives.
- D. Determining the scope of internal audit services.
正解：D
質問 # 48
Which of the following is a detective control strategy against fraud?
- A. Implementing a control self-assessment.
- B. Performing a surprise audit.
- C. Performing background checks on employees.
- D. Requiring employees to attend ethics training.
正解：B
質問 # 49
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
- A. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.
- B. The internal audit charter is drafted properly and approved by the appropriate parties.
- C. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
- D. The chief audit executive reports both functionally and administratively to the CEO.
正解：D
質問 # 50
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. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.
- B. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
- C. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
- D. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
正解：C
質問 # 51
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
- A. To facilitate the conduct of risk assessment.
- B. To achieve and maintain sustainable development.
- C. To fulfill regulatory and compliance requirements.
- D. To enable Triple Bottom Line reporting capability.
正解：B
質問 # 52
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. Internal control checklist.
- D. Procurement employee survey.
正解：A
質問 # 53
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. Senior management.
- B. All employees.
- C. Board of directors.
- D. Internal audit activity.
正解：C
質問 # 54
Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance?
1. The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2. The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3. The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4. The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.
- A. 3 and 4.
- B. 1 only.
- C. 2 and 4.
- D. 4 only.
正解：B
質問 # 55
Which of the following are generally recognized as essential elements of a corporate social responsibility program?
- A. Organizational governance and financial reporting.
- B. Human rights and the environment.
- C. Fair operating practices and government regulation.
- D. Consumer issues and return on investment.
正解：B
質問 # 56
Which of the following scenarios exemplifies a potential internal control weakness?
- A. The same employee who receives cash from customers prepares a prelisting of cash receipts.
- B. The same employee who makes deposits at the bank prepares the monthly bank reconciliation.
- C. The same employee who restrictively endorses checks received from customers prepares the bank's check deposit slips.
- D. The same employee who records cash receipts in the accounts receivable subsidiary ledger ensures that the ledger automatically updates the information.
正解：B
質問 # 57
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. "Certified 100% accuracy, per the International Standards of External Assessment."
- C. "Completed with the advance certification of the External Assessors Association for Auditing Review."
- D. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
正解：D
質問 # 58
Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?
- A. Interrogating a suspected fraudster.
- B. Completing a process review to improve controls to prevent fraud.
- C. Planning an engagement of the area in which fraud is suspected.
- D. Employing audit tests to detect fraud.
正解：D
質問 # 59
When an internal auditor applies due professional care to perform an assurance engagement, which of the following must she consider?
1. Findings of the last audit engagement performed.
2. Probability of significant errors, irregularities, or noncompliance.
3. Extent of work needed to achieve engagement objectives.
4. Cost of the engagement versus the potential benefits.
- A. 1 and 4 only
- B. 2, 3, and 4 only
- C. 1, 2, 3, and 4
- D. 2 and 3 only
正解：B
質問 # 60
......
更新された2023年06月合格させるIIA-CRMA試験リアル練習テスト問題：https://www.jpntest.com/shiken/IIA-CRMA-mondaishu