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

質問 1

An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?

（A）A much higher bad debt expense as a percentage of sales than that of previous years.

（B）A much higher bad debt expense as a percentage of sales than that of other stores.

（C）A much higher percentage of past-due accounts receivable than that of other stores.

（D）A much higher percentage of past-due accounts receivable than that of previous years.

正解：B 解答を投票する

質問 2

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）Customer confirmation letters.

（B）Bank statements.

（C）Copies of sales invoices.

（D）Copies of deposit slips.

正解：D 解答を投票する

質問 3

After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

（A）In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.

（B）To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.

（C）In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.

（D）At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.

正解：D 解答を投票する

質問 4

A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?

（A）Detective control.

（B）Preventive control.

（C）Compensating control.

（D）Corrective control.

正解：B 解答を投票する

質問 5

A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?

（A）Determine why The fraud was not detected earlier and design controls to strengthen early detection.

（B）Review the investigation and implement any improvements to the process.

（C）Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.

（D）Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.

正解：D 解答を投票する

質問 6

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）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.

正解：A 解答を投票する

質問 7

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 8

An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

（A）The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.

（B）The auditor should perform a manual recalculation of several results to validate and document the results.

（C）The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.

（D）The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.

正解：B 解答を投票する

質問 9

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 obsolete stock disposal.

（B）Higher operating margin.

（C）Higher inventory turnover.

（D）Lower sales volume.

正解：D 解答を投票する

質問 10

Which of the following is the best way to detect fraud?

（A）Perform background investigations.

（B）Conduct anti-fraud training.

（C）Activate a whistleblower hotline.

（D）Implement process controls.

正解：C 解答を投票する

質問 11

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）Internal audit activity.

（B）Senior management.

（C）All employees.

（D）Board of directors.

正解：D 解答を投票する

質問 12

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 13

Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?

（A）Supporting managers to identify ways to mitigate risks.

（B）Providing assurance that risks are evaluated correctly.

（C）Evaluating risk management processes.

（D）Recommending accountability for risk management.

正解：D 解答を投票する

質問 14

According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

（A）Completion of self-study courses fulfills IAA continuing professional education requirements.

（B）Continuing professional education can be obtained through IAA involvement in research projects.

（C）Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.

（D）Specialized education that meets unique organizational needs cannot qualify as IAA professional development.

正解：C 解答を投票する

質問 15

A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization's practices while embarking on the first engagement. Which of the following competencies does the internal auditor exercise?

（A）Governance, risk, and control.

（B）Communication.

（C）Business acumen.

（D）Persuasion and collaboration.

正解：B 解答を投票する

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

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