ガイド（2023年最新）実際のIIA IIA-CRMA試験問題 [Q159-Q174]

ガイド（2023年最新）実際のIIA IIA-CRMA試験問題

IIA-CRMA試験問題集合格させるのは更新されたのは2023年年最新の認証済み試験問題

IIA-CRMA（リスク管理保証の認定）は、リスク管理の分野に専門化することに関心のある個人に内部監査人研究所（IIA）が提供する認定です。この認定は、専門家に必要なスキルと知識を備えて、組織内のリスク管理プロセスの有効性に関する保証を提供するように設計されています。

IIA-CRMA認定は、リスク管理のキャリアを促進しようとしている専門家にとって貴重な資格です。リスク管理の原則と実践、および組織内のリスクを効果的に管理するために必要なスキルを包括的に理解することができます。この認定を取得することにより、個人は自分の専門知識を実証し、リスク管理の分野でのキャリアの見通しを高めることができます。

質問 # 159
An internal auditor finds during an engagement that payment for the organization's general insurance policy is two months overdue. The issue is informally mentioned to the finance department which immediately submits the invoice for payment. The auditor decides to exclude this finding from the final audit report as the oversight was immediately corrected and there were no consequences because of this late payment.
Which of the following rules of conduct as described in the IIA Code of Ethics, did the auditor fail to uphold?

A. Objectivity.
B. Confidentiality.
C. Competency.
D. Integrity.

正解：A

質問 # 160
An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. Which of the following would be the best course of action for the CAE to follow?

A. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
B. Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.
C. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
D. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.

正解：C

質問 # 161
An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?

A. Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.
B. Not allow the audit manager to hire the contractor, as it would be a conflict of interest.
C. Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
D. Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.

正解：A

質問 # 162
What should the internal auditor's role be in assessing the organization's ethical climate?

A. Perform ongoing surveys of the employees, customers, and partners of the organization to assess the organization's ethical climate. ^Evaluate the effectiveness of the organization's strategies and B.
processes for achieving the desired level of legal and ethical compliance.
B. Maintain a whistleblower hotline to identify inappropriate or illegal activity within the organization.
C. Perform background checks of potential new employees before they are hired by the organization.

正解：B

質問 # 163
Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.

A. 1 and 3 only
B. 2 and 4 only
C. 2 and 3 only
D. 1 and 4 only

正解：D

質問 # 164
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?

A. Discussing periodic reports of ethical breaches.
B. Requesting a private meeting with senior management, without the presence of the chief audit executive.
C. Intervening during an audit involving ethical wrongdoing.
D. Authorizing an investigation of an unsafe product.

正解：C

質問 # 165
While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?

A. Independence.
B. Due professional care.
C. Proficiency.
D. Objectivity.

正解：B

質問 # 166
According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A. Knowledge and skills needed to perform activities.
B. Authority and responsibility to resolve issues.
C. Integrated responses to multiple risks.
D. Framework to plan, execute and monitor activities.

正解：C

質問 # 167
Which of the following is the best way to detect fraud?

A. Implement process controls.
B. Activate a whistleblower hotline.
C. Perform background investigations.
D. Conduct anti-fraud training.

正解：B

質問 # 168
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

A. Completion of self-study courses fulfills IAA continuing professional education requirements.
B. Specialized education that meets unique organizational needs cannot qualify as IAA professional development.
C. Continuing professional education can be obtained through IAA involvement in research projects.
D. Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.

正解：D

質問 # 169
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A. The services impose no responsibility to communicate information other than to the engagement client.
B. The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
C. The services must be aligned with those defined in the internal audit charter.
D. The services may preclude assurance services from the consulting engagement.

正解：B

質問 # 170
Which of the following actions should an internal auditor take to exercise due professional care?
1. Consider the probability of significant noncompliance in each audit engagement.
2. Weigh the cost of assurance against the benefits.
3. Perform assurance procedures with sufficient care to ensure that all risks are identified.

A. 1 and 3 only
B. 2 and 3 only
C. 1, 2, and 3
D. 1 and 2 only

正解：D

質問 # 171
The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?

A. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
B. "Completed with the advance certification of the External Assessors Association for Auditing Review."
C. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
D. "Certified 100% accuracy, per the International Standards of External Assessment."

正解：C

質問 # 172
According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

A. Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.
B. Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.
C. An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.
D. Internal assessments must be performed at least once every five years by a qualified assessor.

正解：C

質問 # 173
Which of the following would provide the best evidence of errors in the quantities of items received from suppliers?