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

（A）Fraud on the balance sheet.

（B）Fraud hidden on the books.

（C）Fraud open on the books.

（D）Fraud off the books.

（A）Recalling a product.

（B）Outsourcing production.

（C）Obtaining product insurance.

（D）Exiting a marketplace.

（A）Management may be concerned about its reputation in the financial markets.

（B）Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.

（C）Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.

（D）Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.

（A）Unique operating environments with varying complexity.

（B）A well-designed system of internal controls.

（C）Comprehensive supervisory and verification procedures.

（D）A culture of integrity and transparency.

（A）The CAE's work may be reviewed by any other experienced staff member within the IAA.

（B）The CAE may self-review his work, provided he discloses this practice in the final report.

（C）The CAE's work should be reviewed by an individual with the appropriate background and knowledge.

（D）The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.

（A）Immediately notify management of the area under review and the other internal auditors involved in the engagement.

（B）Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.

（C）Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.

（D）Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.

（A）The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.

（B）The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.

（C）The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.

（D）The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.

（A）An internal auditor reviews a purchasing agent's contract drafts prior to their execution.

（B）An internal auditor reduces the scope of an audit engagement due to budget restrictions.

（C）An internal auditor performs an assessment of the operations for which he was recently responsible.

（D）An internal auditor receives a promotional gift that is available to the organization's employees.

（A）Proceed with the audit engagement, but do not include the relative's information.

（B）Disclose in the engagement final communication that the relative is a customer.

（C）Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.

（D）Immediately withdraw from the audit engagement.

（A）Which fields to examine on each invoice.

（B）Whether an individual expenditure is allowable.

（C）What level of noncompliance is acceptable.

（D）Which sampling methodology to select for testing.

（A）Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.

（B）Accepting the money would violate the IIA Code of Ethics.

（C）Accepting the money would be prohibited only if it were non-customary.

（D）Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.

（A）Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.

（B）Outsource the sensitive investigation to a third-party consultant with fraud expertise.

（C）Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.

（D）Proceed with the investigation, as internal auditors are not required to have fraud expertise.

（A）The CAE utilizes an external third party to make an objective recommendation after each working paper review.

（B）The CAE prepares a memorandum discussing the results of the working paper review.

（C）The CAE initials and dates every working paper after it has been reviewed.

（D）The CAE completes an engagement working paper checklist.

（A）Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.

（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 proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.

（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.