[2023年03月19日]IIA-CRMA試験問題集でIIA練習テスト問題
最新でリアルなIIA-CRMA試験問題集解答
質問 101
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 initials and dates every working paper after it has been reviewed.
- B. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
- C. The CAE completes an engagement working paper checklist.
- D. The CAE prepares a memorandum discussing the results of the working paper review.
正解: B
質問 102
While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.
Which of the following actions are most appropriate for the auditor to take?
- A. Give the prize to a friend or family member and review the organization's ethics policy.
- B. Consult with an immediate supervisor and notify the organization's audit committee.
- C. Consult with an immediate supervisor and review the organization's ethics policy.
- D. Give the prize to a friend or family member and notitfy the organization's audit committee.
正解: C
質問 103
According to The MA Global Internal Audit Competency Framework, which of the following areas of training would best assist the internal audit activity in improving its use of tools and techniques?
- A. Negotiation and conflict resolution.
- B. Ethics and fraud.
- C. Financial accounting.
- D. Project management.
正解: D
質問 104
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 an external provider with the necessary knowledge and skills to perform the engagement.
- B. 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.
- C. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
- D. Accept the assignment and use control self-assessment to complete the project.
正解: A
質問 105
Non-statistical sampling does not require which of the following?
- A. Projecting the results to the population.
- B. The sample to be selected haphazardly.
- C. A smaller sample size than if selected using statistical sampling.
- D. The sample to be representative of the population.
正解: C
質問 106
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 sharing.
- C. Risk avoidance.
- D. Risk-benefit analysis.
正解: A
質問 107
According to IIA guidance, which of the following is the best example of a system application control?
- A. A system development life cycle control.
- B. A physical security control over a data center.
- C. An input control over data integrity.
- D. A program change management control.
正解: C
質問 108
If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?
- A. Taking accountability for risk management.
- B. Making decisions on risk responses.
- C. Imposing risk management processes.
- D. Providing consolidated reporting on risks.
正解: D
質問 109
An internal auditor is using a spreadsheet application to review a cash flow forecast prepared by management.
Which of the following correctly identifies the type of evidence this information represents?
- A. Sufficient, circumstantial evidence of the future solvency of the organization.
- B. Competent, documentary evidence of future cash flow changes within the organization.
- C. Sufficient, analytical evidence of the cash flow position at a given point of time in the future.
- D. Competent, corroborative evidence of future working capital requirements.
正解: B
質問 110
Which of the following types of fraud includes embezzlement?
- A. Corruption.
- B. Bribery.
- C. Fraudulent statements.
- D. Misappropriation of assets.
正解: D
質問 111
Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?
- A. Previous experience working with the internal audit activity.
- B. Their reporting line within the organization.
- C. Their understanding of auditing standards.
- D. The nature of their regular duties and responsibilities.
正解: C
質問 112
Which of the following control methods is effective in reducing the risk of purchasing-scheme fraud?
1. Periodically reviewing the vendor list for unusual vendors and addresses.
2. Segregating duties for amount purchasing, receiving, shipping, and accounting.
3. Validating sequential integrity of purchase orders.
4. Verifying the validity of invoices with post office box addresses.
- A. 1 and 2 only
- B. 1, 2, 3, and 4
- C. 3 and 4 only
- D. 1, 2, and 4 only
正解: C
質問 113
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. 2 and 3 only
- B. 1 and 3 only
- C. 1 and 4 only
- D. 2 and 4 only
正解: C
質問 114
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. "Completed with the advance certification of the External Assessors Association for Auditing Review."
- B. "Certified 100% accuracy, per the International Standards of External Assessment."
- C. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
- D. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
正解: C
質問 115
An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?
- A. Senior management should be granted specific exemptions to the code of ethics.
- B. Ethics should vary with local customs in the organization's foreign operations.
- C. Ethical behavior should be incorporated into performance evaluations.
- D. Whistleblowing should be discouraged because it can cause distrust among employees.
正解: C
質問 116
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