無料IIA IIA-CRMA-ADV試験問題と解答トレーニングを提供しています [Q76-Q94]

無料IIA IIA-CRMA-ADV試験問題と解答トレーニングを提供しています

トップクラスIIA IIA-CRMA-ADVオンライン問題集

質問 # 76
A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement, and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive, but performs no further follow-up.
Which of the following statements is true about the auditor's actions?

A. They are not in violation of the Standards but are in violation of the IIA Code of Ethics.
B. They are in violation of the IIA Code of Ethics because the auditor withheld meaningful information.
C. They are in violation of neither the IIA Code of Ethics nor the Standards.
D. They are in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.

正解：C

質問 # 77
According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?

A. Internal auditors should take a leading role in investigating all fraud-related cases.
B. Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.
C. Internal auditors are responsible for ensuring that fraud does not occur.
D. Internal auditors must have sufficient knowledge to evaluate the risk of fraud.

正解：D

質問 # 78
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?

A. Logic test.
B. Data integrity tests.
C. Check digits.
D. Balancing control activities.

正解：A

質問 # 79
Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A. So that the individual objectivity of the internal audit staff can be more clearly established.
B. Because management requires the review to measure effectiveness of the internal audit activity.
C. So that there is assurance of the internal audit staff's proficiency to complete audit activities.
D. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.

正解：D

質問 # 80
Which of the following is not an objective of internal control?

A. Validation.
B. Accuracy.
C. Efficiency.
D. Compliance.

正解：A

質問 # 81
According to the HA Code of Ethics, which of the following statements best describes the principle of competency?

A. Internal auditors shall perform their work in accordance with the Standards.
B. Internal auditors shall perform their work with honesty, diligence, and responsibility.
C. Internal auditors shall be prudent in the use of information acquired while performing their work.
D. Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.

正解：A

質問 # 82
According to The IIA's Code of Ethics, which of the following is true?

A. Confidentiality requires that auditors disclose all material facts known to them.
B. Confidentiality requires that auditors be prudent in the use and protection of client information.
C. Integrity requires that auditors perform internal audit services in accordance with the Standards.
D. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.

正解：B

質問 # 83
Which of the following best describes the assessment of risks?

A. Assess alternative strategies to reduce or eliminate major risks.
B. Assess the likelihood and/or impact of risk on the achievement of organizational objectives.
C. Assess the amount of risk an organization can accept while pursuing its objectives.
D. Assess the actions necessary to reduce the likelihood and/or impact of risk to tolerable levels.

正解：B

質問 # 84
An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

A. Condition section.
B. Criteria section.
C. Effect section.
D. Cause section.

正解：C

質問 # 85
During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.
Which of the following tests would best help the internal auditor detect fraudulent activity?

A. Check inventory levels.
B. Review raw material purchase quantities.
C. Search for gaps in check numbers.
D. Compare vendor summaries.

正解：A

質問 # 86
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

A. Strategic objectives.
B. Operational objectives.
C. Reporting objectives.
D. Compliance objectives.

正解：B

質問 # 87
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.

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

正解：A

質問 # 88
According to IIA guidance, which of the following should be included in the internal audit charter?

A. Identification of the organizational units where engagements are to be performed.
B. The minimum resources and competencies needed for the internal audit activity.
C. Assigned responsibilities for designing and implementing controls.
D. Organizational relationships and reporting lines.

正解：D

質問 # 89
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?

A. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
B. The extent of work needed to achieve the engagement's objectives.
C. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
D. The use of innovative technology and data analysis techniques.

正解：B

質問 # 90
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
B. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
C. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
D. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.

正解：C

質問 # 91
A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

A. Require the physician to submit a signed statement attesting that the treatments had been performed.
B. Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.
C. Use computer software to identify abnormal claims based on the insured's age and medical history.
D. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.

正解：C

質問 # 92
Management is developing and implementing a risk and control framework for use throughout the organization. Which of the following elements should be included in the organization's control framework?
1. Appropriate levels of authority and responsibility.
2. Supervision of staff and appropriate review of work.
3. The seniority of management in the organization.
4. The ability to trace each transaction to an accountable and responsible individual.