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

（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.

（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.

（A）Obtain information based on the person's own perspective.

（B）Determine agreement or disagreement with a stated viewpoint.

（C）Gather factual data on several different topics.

（D）Obtain specific answers and maximize efficiency.

（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.

（A）Total cash deposits are compared with the bank reconciliation.

（B）Names, amounts, and dates on remittance advices are reconciled with the names, amounts, and dates recorded in the cash receipts journal.

（C）Total cash deposits for the month are reconciled to the cash receipts journal.

（D）Monthly bank reconciliations are performed by the clerk on a timely basis.

（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）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.

（A）Review the management of key risks.

（B）Coordinate risk management activities.

（C）Impose risk management processes.

（D）Implement risk responses on management's behalf.

（A）The extent and degree of interdependency for identified key risks.

（B）The exposure to risks following management's risk responses.

（C）The amount of risk that an organization is willing to seek or accept.

（D）The boundaries established to manage the amount of risk taken.

（A）An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.

（B）Responsibility for risk management processes were removed from the IAA and placed under a newly created chief risk officer.

（C）A change was implemented requiring the IAA to report administratively to the organization's chief legal counsel rather than the board.

（D）The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.

（A）Risk avoidance.

（B）Risk acceptance.

（C）Risk sharing.

（D）Risk-benefit analysis.

（A）Incentive compensation plans.

（B）Automated reconciliations.

（C）Exception reports.

（D）Segregation of duties.

（A）They demonstrate compliance with auditing standards.

（B）They assist in the implementation of recommendations.

（C）They contribute to development of the internal audit staff.

（D）They provide support for communication to third parties.

（A）Graph B only

（B）Both A and B.

（C）Neither A nor B.

（D）Graph A only

（A）It considers tolerable deviation rate more effectively than does statistical sampling.

（B）Lesser evidence is required to support a conclusion than for statistical sampling.

（C）Non-statistical sample results must be projected to the population.

（D）Sampling risk will be accurately quantified through non-statistical sampling.

（A）Buyers promptly update the official vendor listing as new supplier sources become known.

（B）Department managers initiate purchase requests that must be approved by the plant superintendent.

（C）Vendor invoice payment requests are accompanied by a purchase order and receiving report.

（D）Purchase orders are typed by the purchasing department using prenumbered forms.

（A）Withdraw the audit team and outsource the financial audit of the division.

（B）Replace the auditor with another audit staff member.

（C）Continue with the present auditor, as more than one year has passed.

（D）Work with the division's management to resolve the situation.