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

質問 1

Which of the following is a valid statement about the use of visual observations during an audit engagement?
1. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
2. Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.
3. Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.
4. Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization's senior management.

（A）1 and 4 only

（B）2 and 3 only

（C）3 and 4 only

（D）1 and 2 only

正解：D 解答を投票する

質問 2

Which of the following types of fraud includes embezzlement?

（A）Corruption.

（B）Bribery.

（C）Misappropriation of assets.

（D）Fraudulent statements.

正解：C 解答を投票する

質問 3

With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

（A）Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.

（B）Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.

（C）Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.

（D）Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.

正解：C 解答を投票する

質問 4

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 5

A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?

（A）Residual.

（B）Net.

（C）Accepted.

（D）Inherent.

正解：D 解答を投票する

質問 6

An organization decides to take no action on one of its financial risks because the cost of implementing the control outweighs the value of the asset being protected. Which of the following best describes this risk strategy?

（A）Risk avoidance.

（B）Risk acceptance.

（C）Risk sharing.

（D）Risk-benefit analysis.

正解：B 解答を投票する

質問 7

Non-statistical sampling does not require which of the following?

（A）The sample to be selected haphazardly.

（B）The sample to be representative of the population.

（C）Projecting the results to the population.

（D）A smaller sample size than if selected using statistical sampling.

正解：D 解答を投票する

質問 8

Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

（A）Personal responsibility policy.

（B）Acceptance of gifts policy.

（C）Risk management framework.

（D）Usage of IT system policy.

正解：B 解答を投票する

質問 9

Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.

（A）2 and 3 only

（B）1 and 2 only

（C）3 only

（D）1, 2, and 3

正解：A 解答を投票する

質問 10

A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property. What change of risk response strategy does this course of action most likely reflect?

（A）From sharing to avoidance.

（B）From acceptance to avoidance.

（C）From sharing to reduction.

（D）From acceptance to reduction.

正解：C 解答を投票する

質問 11

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 12

Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?

（A）Analytical review.

（B）Inquiry.

（C）Observation.

（D）Document verification.

正解：A 解答を投票する

質問 13

Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?

（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.

正解：C 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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