IIA-CRMA-ADV無料問題集「IIA Certification in Risk Management Assurance」

質問 1

According to The IIA's Code of Ethics, which of the following statements is true?

（A）When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.

（B）When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.

（C）When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.

（D）When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.

正解：D 解答を投票する

質問 2

While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?

（A）Resource management.

（B）Engagement supervision.

（C）Due professional care.

（D）Coordination.

正解：C 解答を投票する

質問 3

Which of the following would be considered a preventive control?

（A）A library control log.

（B）A review of exception reports.

（C）A software scan of financial records for irregularities.

（D）A password lock on a server.

正解：D 解答を投票する

質問 4

A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?

（A）She may participate for training purposes, to build her knowledge of the IAA.

（B）She may participate, but only after she has completed one year with the IAA.

（C）She may participate, because she did not previously work in the Human Resources Department.

（D）She may participate, but she must be supervised by the auditor in charge.

正解：C 解答を投票する

質問 5

Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

（A）The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.

（B）The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.

（C）The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.

（D）The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.

正解：D 解答を投票する

質問 6

Which of the following controls is not appropriate for sales in a manufacturing organization?

（A）Sales department approval is required for credit sales transactions.

（B）Goods returned are inspected for damage by the receiving department for proper disposition.

（C）Customers' orders are recorded promptly.

（D）Goods shipped are matched with valid customer orders.

正解：A 解答を投票する

質問 7

According to the COSO internal control framework, which of the following best describes the use of continuous auditing programs by the internal audit activity?

（A）Control environment.

（B）Control activities.

（C）Monitoring.

（D）Risk assessment.

正解：C 解答を投票する

質問 8

Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

（A）The qualifications and independence of the assessment Team.

（B）The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.

（C）The internal audit activity's plan for resource allocation.

（D）The number of audits from the annual internal audit plan that were completed last year.

正解：B 解答を投票する

質問 9

Which of the following is not an objective of internal control?

（A）Accuracy.

（B）Compliance.

（C）Validation.

（D）Efficiency.

正解：C 解答を投票する

質問 10

Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.

（A）2 and 3 only

（B）1 and 2 only

（C）3 only

（D）1, 2, and 3

正解：A 解答を投票する

質問 11

According to IIA guidance, which of the following roles would be appropriate for an internal auditor regarding fraud risk?
1. Identification.
2. Mitigation.
3. Remediation.
4. Reduction.

（A）1,2, 3, and 4.

（B）1, 3, and 4 only.

（C）1 and 4 only.

（D）1 only. |

正解：C 解答を投票する

質問 12

Which of the following would not be a red flag for fraud?

（A）New employees occasionally fail to meet established project deadlines due to staffing shortages.

（B）Several recent, large expenditures to a new vendor have not been documented.

（C）A weak control environment has been accepted by management to encourage creativity.

（D）A manager has bragged about multiple extravagant vacations taken within the last year, which are excessive relative to the manager's salary.

正解：A 解答を投票する

質問 13

The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards, which of the following statements regarding workpaper supervision is not true?

（A）Workpapers may be amended during the review process.

（B）Review notes of questions that arise during the review process must be retained.

（C）Workpaper review allows for staff training and development.

（D）Dating and initialing each workpaper provides evidence of review.

正解：B 解答を投票する

IIA-CRMA-ADV 無料問題集「IIA Certification in Risk Management Assurance」

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