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

質問 1

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 2

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 3

Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

（A）If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.

（B）The internal audit activity should have appropriate knowledge and competence to conduct an asses
.......framework.

（C）Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.

（D）The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.

正解：B 解答を投票する

質問 4

Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1. Acceptance of CAATs findings by entity management.
2. Computer knowledge and expertise of the auditor.
3. Time constraints.
4. Level of audit risk.

（A）2, 3, and 4

（B）2 and 3 only

（C）1, 2, and 3

（D）1 and 4

正解：A 解答を投票する

質問 5

Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?

（A）After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.

（B）The auditor tested samples of transactions to test the cash function's process flows.

（C）The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.

（D）The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.

正解：A 解答を投票する

質問 6

An internal audit charter describes the mission and scope of the internal audit activity (IAA), responsibilities of the IAA, accountability of the chief audit executive, independence of the IAA, and standards followed by the IAA. Which of the following also should be included in the charter?

（A）A detailed audit plan or program for the year.

（B）The job specifications and descriptions of the internal audit staff.

（C）The IAA's right to have unrestricted access to functions, records, personnel, and physical property.

（D）The purpose of the IAA.

正解：C 解答を投票する

質問 7

Which of the following situations is most likely to impair internal audit objectivity?

（A）According to policy, the internal auditor must obtain approval from the CFO prior to requesting information for internal audit purposes.

（B）An internal auditor, who was an accounts receivable intern for the organization three years prior, performs an audit of the accounts receivable cycle.

（C）An internal auditor reports both functionally and administratively to the chief financial officer (CFO).

（D）An internal auditor performs an audit in a department that is led by the auditor's close friend.

正解：D 解答を投票する

質問 8

Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?

（A）The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.

（B）The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.

（C）The number and types of people involved in the assessment, costs, and duration of the QAIP

（D）The scope, findings, risks, recommendations, and agreed-upon improvement actions.

正解：D 解答を投票する

質問 9

Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

（A）The board approves the annual performance evaluation of the chief audit executive.

（B）The internal auditor reviews the physical access to merchandise during an inventory count.

（C）The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.

（D）The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.

正解：B 解答を投票する

質問 10

According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?

（A）When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.

（B）Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.

（C）Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.

（D）Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.

正解：A 解答を投票する

質問 11

Which of the following is an activity that an internal auditor must not perform?

（A）Establish and provide continuing assurance on an anti-money laundering program for new hires.

（B）Survey employees for their understanding of anti-money laundering practices.

（C）Assess the risk of being fined for ineffective anti-money laundering practices.

（D）Provide assurance for the effectiveness of anti-money laundering training.

正解：A 解答を投票する

質問 12

Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.

（A）3 and 4.

（B）1 and 2.

（C）1 and 3.

（D）2 and 3.

正解：C 解答を投票する

質問 13

Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

（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.

正解：A 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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