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

質問 1

Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?

（A）Maintain industry-specific knowledge appropriate to the audit engagements

（B）Apply problem-solving techniques for routine situations.

（C）Set clear performance standards for internal auditors and the internal audit activity.

（D）Manage and support a quality assurance and improvement program.

正解：C 解答を投票する

質問 2

According to COSO, which of the following is not considered one of the components of an organization's internal environment?

（A）Framework to plan, execute and monitor activities.

（B）Authority and responsibility to resolve issues.

（C）Integrated responses to multiple risks.

（D）Knowledge and skills needed to perform activities.

正解：C 解答を投票する

質問 3

Which of the following is an example of a risk avoidance strategy?

（A）Outsourcing a high-risk activity.

（B）Selling a nonstrategic business unit.

（C）Limiting access to an organization's data center.

（D）Hedging against exchange rate variations.

正解：B 解答を投票する

質問 4

Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.

（A）3 and 4.

（B）1 and 2.

（C）1 and 3.

（D）2 and 4.

正解：A 解答を投票する

質問 5

An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?

（A）A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.

（B）A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.

（C）A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.

（D）A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.

正解：C 解答を投票する

質問 6

Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

（A）Governance, risk, and control.

（B）Internal audit delivery.

（C）Business acumen.

（D）Performance management.

正解：D 解答を投票する

質問 7

According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?

（A）A former employee knowledgeable of the IAA who resigned three years earlier from the organization.

（B）An employee in an affiliated organization who has never worked directly with the IAA.

（C）A competent employee of an independent external organization that provides co-sourcing services to the IAA.

（D）An employee in the parent organization who has not had any previous contact with the IAA.

正解：A 解答を投票する

質問 8

Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?

（A）Fraud on the balance sheet.

（B）Fraud hidden on the books.

（C）Fraud open on the books.

（D）Fraud off the books.

正解：D 解答を投票する

質問 9

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 10

This chief audit executive (CAE) engaged an internal auditor to consult on an organization's complex information technology system. Shortly after beginning the engagement, the auditor unexpectedly resigned.
Unfortunately, this auditor was the only available auditor with the necessary expertise. The CAE will not be able to hire someone with similar expertise in time to meet a regulatory deadline.
Which of the following would be the best course of action for the CAE to take?

（A）Remove the planned engagement from the audit plan and explain to senior management the problems with moving forward without an auditor with the necessary expertise.

（B）Continue with the engagement in order to meet the regulatory deadline, but highlight areas in the final report that might need to be revised in the future.

（C）Ask that a senior member of the organization's IT department with the required systems expertise join the audit team to assist in completing the engagement.

（D）Delay the engagement and inform the board of the situation, asking them to provide acceptable alternatives for completing the engagement.

正解：D 解答を投票する

質問 11

An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?

（A）Reviewing claims to ensure all accidents actually occurred in the workplace.

（B）Having an occupational health officer on the engagement team.

（C）Placing reliance on medical reports from the injured worker's doctor.

（D）Determining that the claims have been classified properly.

正解：B 解答を投票する

質問 12

Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?

（A）Department managers are required to perform periodic user access reviews of relevant systems and applications.

（B）The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.

（C）Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.

（D）System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.

正解：A 解答を投票する

質問 13

In which of the following functions would fraud be most likely to occur?

（A）Preparing customer statements.

（B）Approving changes to employee records.

（C）Maintaining custody of inventory records.

（D）Collecting payments on accounts.

正解：D 解答を投票する

質問 14

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 15

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 16

Which of the following enhances the independence of the internal audit activity?

（A）The chief executive officer approves the internal audit charter.

（B）The chief audit executive (CAE) approves the annual internal audit plan.

（C）The CAE administratively reports to the board.

（D）The audit committee approves the CAE's annual salary increase.

正解：D 解答を投票する

質問 17

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

（A）Leadership.

（B）Documentation.

（C）Reporting.

（D）Analysis.

正解：D 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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