IIA-CRMA-ADV試験無料問題集（285題）「IIA Certification in Risk Management Assurance 認定」

出題：1

During an engagement, an internal auditor decided to use variance analysis as an auditing techniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?

A. Gather additional information to determine the cause of the deviations.

B. Report the deviations immediately to the audit committee.

C. Perform alternative forms of analytical procedures which provide no deviations.

D. Conclude that the budget was unreasonably set and accept the deviations.

正解：A 解答を投票する

出題：2

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

A. Usage of IT system policy.

B. Risk management framework.

C. Personal responsibility policy.

D. Acceptance of gifts policy.

正解：D 解答を投票する

出題：3

Which segregation of duties would best reduce the risk of payroll fraud?

A. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.

B. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.

C. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.

D. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

正解：C 解答を投票する

出題：4

The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?

A. Due professional care.

B. Demonstrated compliance with procedures.

C. Employment of tools and techniques.

D. Engagement supervision.

正解：D 解答を投票する

出題：5

Which of the following is an example of a detective control?

A. Safety instructions.

B. Auto-correct software functionality.

C. Automatic shut-off valve.

D. Confirmation with suppliers and vendors.

正解：D 解答を投票する

出題：6

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

A. Performance management.

B. Business acumen.

C. Internal audit delivery.

D. Governance, risk, and control.

正解：A 解答を投票する

出題：7

Which of the following statements is true about The IIA Global Internal Audit Competency Framework?

A. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.

B. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.

C. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.

D. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.

正解：B 解答を投票する

出題：8

The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The auditcommittee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?

A. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.

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 regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.

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.

正解：B 解答を投票する

出題：9

Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?

A. Internal auditor integrity enables users of internal auditors' work to make important business decisions.

B. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.

C. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.

D. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.

正解：A 解答を投票する

出題：10

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 prepares a memorandum discussing the results of the working paper review.

B. The CAE initials and dates every working paper after it has been reviewed.

C. The CAE completes an engagement working paper checklist.

D. The CAE utilizes an external third party to make an objective recommendation after each working paper review.

正解：D 解答を投票する

出題：11

Management has asked the chief audit executive (CAE) to provide assurance on the organization's automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement. Which of the following would be the best response by the CAE?

A. Accept the assignment and use control self-assessment to complete the project.

B. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.

C. Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the current audit staff does not have the knowledge and skills required.

D. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.

正解：B 解答を投票する

出題：12

Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

A. They do not capture all controls that may exist.

B. They are useful in assessing risk.

C. They serve as a reminder of what controls should exist in a process.

D. They require yes/no responses to specific questions, not open-ended responses.

正解：A 解答を投票する

出題：13

Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?

A. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.

B. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.

C. Immediately notify management of the area under review and the other internal auditors involved in the engagement.

D. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.

正解：C 解答を投票する

出題：14

Which of the following risk management activities is most appropriate for an internal auditor to undertake?

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.

正解：A 解答を投票する

出題：15

As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

A. Organizational independence.

B. Due professional care.

C. Professional objectivity.

D. Individual proficiency.

正解：C 解答を投票する

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