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

（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）The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.

（B）The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.

（C）The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.

（D）The auditor recommends improvements for all of the organization's procedures and practices.

（A）They are in violation of the IIA Code of Ethics because the auditor withheld meaningful information.

（B）They are not in violation of the Standards but are in violation of the IIA Code of Ethics.

（C）They are in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.

（D）They are in violation of neither the IIA Code of Ethics nor the Standards.

（A）Perform background investigations.

（B）Conduct anti-fraud training.

（C）Activate a whistleblower hotline.

（D）Implement process controls.

（A）An internal auditor performing an audit on procedures that they were responsible for creating.

（B）An internal auditor disclosing details of an audit report to colleagues from a different organization.

（C）An internal auditor disclosing confidential information in response to a lawsuit.

（D）An internal auditor performing an audit on an operation that they managed less than a year ago.

（A）Risk avoidance.

（B）Risk acceptance.

（C）Risk sharing.

（D）Risk-benefit analysis.

（A）There is no expertise within the internal audit team for detecting and investigating fraud.

（B）The CAE would need to procure external services to deliver the internal audit assurance program.

（C）There is no expertise within the internal audit team for auditing an IT engagement.

（D）There is no available expertise on the internal audit team to perform a consulting engagement.

（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.

（A）From sharing to avoidance.

（B）From acceptance to avoidance.

（C）From sharing to reduction.

（D）From acceptance to reduction.

（A）The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.

（B）Periodic internal assessments provide the most current and independent recommendations for improvement.

（C）The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.

（D）Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.

（A）Engagement supervision.

（B）Due professional care.

（C）Employment of tools and techniques.

（D）Demonstrated compliance with procedures.

（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.

（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.

（A）1 and 4 only

（B）2 and 3 only

（C）1 and 3 only

（D）2 and 4 only

（A）Corruption.

（B）Bribery.

（C）Misappropriation of assets.

（D）Fraudulent statements.

（A）Select the most experienced auditors in the department to perform the engagement.

（B）Postpone the audit until the CAE hires internal audit staff with the required knowledge.

（C）Hire consultants who possess the required knowledge to perform the engagement.

（D）Ask the audit committee to decide the course of action.

（A）Maintaining industry-specific knowledge appropriate to the organization.

（B）Assessing how IT contributes to organization objectives, risks, and relevance to audit.

（C）Understanding regulatory and legal framework and assessing its relevance.

（D）Maintaining technical aspects of accounting standards and reporting processes.

（A）Reviewing the company's policy for foreign currency translation adjustments for compliance with accounting standards.

（B）Preparing the financial statements for the company's defined contribution plan.

（C）Providing the COBIT framework as a possible IT management tool.

（D）Performing a pre-implementation review of the company's payroll application.

（A）1 and 4 only

（B）1 and 3 only

（C）4 only

（D）2, 3, and 4 only