合格させるCRMA Certification IIA-CRMAテスト問題集で[2023年12月02日] 更新された285問あります
IIA IIA-CRMA実際の問題と100%カバー率でリアル試験問題
質問 # 71
While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?
- A. Due professional care.
- B. Coordination.
- C. Resource management.
- D. Engagement supervision.
正解：A
質問 # 72
During an account receivables audit, an internal auditor found a significant number of input errors resulting in a $500, 000 balance understatement.
Which of the following is the most important question the internal auditor should ask to develop an appropriate recommendation for this finding?
- A. Who?
- B. How?
- C. Why?
- D. When?
正解：C
質問 # 73
What should the internal auditor's role be in assessing the organization's ethical climate?
- A. Maintain a whistleblower hotline to identify inappropriate or illegal activity within the organization.
- B. 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. - C. Perform background checks of potential new employees before they are hired by the organization.
正解：A
質問 # 74
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?
- A. Specialized education that meets unique organizational needs cannot qualify as IAA professional development.
- B. Completion of self-study courses fulfills IAA continuing professional education requirements.
- 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 # 75
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.
- A. 1 and 2.
- B. 1 and 3.
- C. 3 and 4.
- D. 2 and 3.
正解：D
質問 # 76
A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?
- A. Control activities.
- B. Information and communication.
- C. Monitoring activities.
- D. Control environment.
正解：D
質問 # 77
Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
1. Periodically report about the accounting standards followed by the organization.
2. Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
3. Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
4. Maintain open and effective communications with the audit committee.
- A. 1 and 2 only
- B. 3 and 4 only
- C. 1, 3, and 4 only
- D. 2, 3, and 4 only
正解：D
質問 # 78
Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?
- A. Decision trees rating actual performance against requirements.
- B. A program evaluation and review technique chart.
- C. Queuing theory to assess potential bottlenecks in the process.
- D. A Bedford analysis of orders filled to average delivery times.
正解：C
質問 # 79
Management of a publicly-held organization requires the internal audit activity to be involved with quarterly financial statements, which are made public and used internally. Which of the following explanations of management's decision is least plausible?
- A. Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.
- B. Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.
- C. Management may be concerned about its reputation in the financial markets.
- D. Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.
正解：B
質問 # 80
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 sharing.
- B. Risk-benefit analysis.
- C. Risk acceptance.
- D. Risk avoidance.
正解：C
質問 # 81
A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?
- A. The candidate's information systems knowledge and real-world experience in internal auditing.
- B. Accounting skills can be learned over time with appropriate training.
- C. An entry level position does not require expertise in any particular area.
- D. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
正解：A
質問 # 82
An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time, and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?
- A. Work with the division's management to resolve the situation.
- B. Replace the auditor with another audit staff member.
- C. Withdraw the audit team and outsource the financial audit of the division.
- D. Continue with the present auditor, as more than one year has passed.
正解：B
質問 # 83
Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?
- A. A flowchart.
- B. A process narrative.
- C. A walk-through.
- D. A risk and control matrix.
正解：D
質問 # 84
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?
- A. Shareholders and investors.
- B. Working conditions.
- C. Marketplace competition.
- D. Employees' families.
正解：D
質問 # 85
A new internal audit activity is creating its first charter. According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?
- A. Evaluate the adequacy and effectiveness of the organization's governance activities.
- B. Oversee the establishment and administration of an effective risk management program.
- C. Continuously monitor the organization's overall risk activities in relation to its risk appetite.
- D. Assist management in implementing recommended control improvements.
正解：B
質問 # 86
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
- A. Approve the annual budget and resource plan for the internal audit activity.
- B. Encourage the CAE to communicate and coordinate with the external auditor.
- C. Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
- D. Assist the CAE with hiring objective and competent internal audit staff.
正解：C
質問 # 87
Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.
- A. 3 and 4 only
- B. 2 and 3 only
- C. 1 and 4 only
- D. 1, 2, and 4 only
正解：D
質問 # 88
Which of the following is an example of a risk avoidance strategy?
- A. Selling a nonstrategic business unit.
- B. Outsourcing a high-risk activity.
- C. Limiting access to an organization's data center.
- D. Hedging against exchange rate variations.
正解：A
質問 # 89
Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance?
1. The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2. The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3. The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4. The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.
- A. 1 only.
- B. 2 and 4.
- C. 4 only.
- D. 3 and 4.
正解：A
質問 # 90
An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate).
Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?
- A. Stratification.
- B. Variability tolerance.
- C. Acceptance sampling.
- D. Ratio estimation.
正解：D
質問 # 91
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