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IIA-CRMA練習テスト2025年最新ので更新されました
質問 # 25
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, 3, and 4 only
- B. 1 and 2 only
- C. 2, 3, and 4 only
- D. 3 and 4 only
正解：C
質問 # 26
Which of the following is an example of collusion?
- A. A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
- B. A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
- C. An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.
- D. An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
正解：B
質問 # 27
Which of the following statements describes impairment to the internal auditor's objectivity?
- A. An internal auditor reviews a purchasing agent's contract drafts prior to their execution.
- B. An internal auditor performs an assessment of the operations for which he was recently responsible.
- C. An internal auditor receives a promotional gift that is available to the organization's employees.
- D. An internal auditor reduces the scope of an audit engagement due to budget restrictions.
正解：B
質問 # 28
While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditor's relative. Which course of action should the auditor take?
- A. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
- B. Disclose in the engagement final communication that the relative is a customer.
- C. Immediately withdraw from the audit engagement.
- D. Proceed with the audit engagement, but do not include the relative's information.
正解：A
質問 # 29
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?
- A. The auditor should perform a manual recalculation of several results to validate and document the results.
- B. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
- C. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
- D. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
正解：A
質問 # 30
The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?
- A. Proceed with the investigation, as internal auditors are not required to have fraud expertise.
- B. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
- C. Outsource the sensitive investigation to a third-party consultant with fraud expertise.
- D. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
正解：C
質問 # 31
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 acceptance to avoidance.
- B. From sharing to avoidance.
- C. From sharing to reduction.
- D. From acceptance to reduction.
正解：C
質問 # 32
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. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
- B. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
- C. 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.
- D. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
正解：D
質問 # 33
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 acceptance.
- B. Risk-benefit analysis.
- C. Risk sharing.
- D. Risk avoidance.
正解：A
質問 # 34
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A. There is no expertise within the internal audit team for detecting and investigating fraud.
- B. There is no expertise within the internal audit team for auditing an IT engagement.
- C. There is no available expertise on the internal audit team to perform a consulting engagement.
- D. The CAE would need to procure external services to deliver the internal audit assurance program.
正解：A
質問 # 35
During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?
- A. The IIA's Code of Ethics.
- B. Internal audit charter.
- C. Definition of Internal Auditing.
- D. MA Standards.
正解：B
質問 # 36
When an internal auditor applies due professional care to perform an assurance engagement, which of the following must she consider?
1. Findings of the last audit engagement performed.
2. Probability of significant errors, irregularities, or noncompliance.
3. Extent of work needed to achieve engagement objectives.
4. Cost of the engagement versus the potential benefits.
- A. 1, 2, 3, and 4
- B. 2 and 3 only
- C. 2, 3, and 4 only
- D. 1 and 4 only
正解：C
質問 # 37
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?
- A. Utilize secure socket layer encryption.
- B. Apply antivirus and patch management software.
- C. Utilize dedicated and encrypted network connections.
- D. Install a software inventory management application.
正解：D
質問 # 38
Which of the following actions would be characterized as a preventive control to safeguard inventory from the risk of theft?
1. Locking doors and physically securing inventory items.
2. Independently observing the receipt of materials.
3. Conducting monthly inventory counts.
4. Requiring the use of employee ID badges at all times.
- A. 1 and 3.
- B. 2 and 4.
- C. 2 and 3.
- D. 1 and 4.
正解：D
質問 # 39
Which of the following controls is not appropriate for sales in a manufacturing organization?
- A. Goods shipped are matched with valid customer orders.
- B. Sales department approval is required for credit sales transactions.
- C. Goods returned are inspected for damage by the receiving department for proper disposition.
- D. Customers' orders are recorded promptly.
正解：B
質問 # 40
In which of the following functions would fraud be most likely to occur?
- A. Preparing customer statements.
- B. Collecting payments on accounts.
- C. Maintaining custody of inventory records.
- D. Approving changes to employee records.
正解：B
質問 # 41
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
- A. Board of directors.
- B. Senior management.
- C. Internal audit activity.
- D. All employees.
正解：A
質問 # 42
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
- A. Internal audit delivery.
- B. Performance management.
- C. Governance, risk, and control.
- D. Business acumen.
正解：B
質問 # 43
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