[2023年11月04日]IIA-CRMA問題集完全版問題、試験学習ガイド
CRMA Certification無料認定試験材料Fast2testからの285問題
質問 # 26
Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?
- A. Providing assurance that risks are evaluated correctly.
- B. Recommending accountability for risk management.
- C. Supporting managers to identify ways to mitigate risks.
- D. Evaluating risk management processes.
正解：B
質問 # 27
During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?
- A. Reasonableness test.
- B. Regression analysis.
- C. Trend analysis.
- D. Benchmarking.
正解：D
質問 # 28
According to IIA guidance, which of the following statements about working papers is false?
- A. They provide support for communication to third parties.
- B. They contribute to development of the internal audit staff.
- C. They assist in the implementation of recommendations.
- D. They demonstrate compliance with auditing standards.
正解：C
質問 # 29
According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?
- A. Three months.
- B. Two years.
- C. Six months.
- D. One year.
正解：D
質問 # 30
According to IIA guidance, which of the following statements regarding the internal audit charter is true?
- A. The CEO periodically should assess whether the terms of the charter continue to be adequate.
- B. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
- C. The charter should define the consulting services that the internal audit activity is permitted to perform.
- D. Senior management should approve the charter before it is submitted to the board.
正解：D
質問 # 31
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 law and make disclosures expected by the law.
- B. Internal auditors shall perform their work in accordance with the Standards.
- C. Internal auditors shall be prudent in the use of information acquired while performing their work.
- D. Internal auditors shall perform their work with honesty, diligence, and responsibility.
正解：B
質問 # 32
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?
- A. They serve as a reminder of what controls should exist in a process.
- B. They require yes/no responses to specific questions, not open-ended responses.
- C. They do not capture all controls that may exist.
- D. They are useful in assessing risk.
正解：C
質問 # 33
An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?
- A. Having an occupational health officer on the engagement team.
- B. Determining that the claims have been classified properly.
- C. Reviewing claims to ensure all accidents actually occurred in the workplace.
- D. Placing reliance on medical reports from the injured worker's doctor.
正解：A
質問 # 34
An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?
- A. Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.
- B. Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.
- C. Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.
- D. Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.
正解：B
質問 # 35
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
- A. Acceptance of gifts policy.
- B. Personal responsibility policy.
- C. Usage of IT system policy.
- D. Risk management framework.
正解：A
質問 # 36
A government agency's policy states that board members' travel and hospitality expenses must be audited annually. Which of following people or groups is most appropriate to perform this audit?
- A. The internal audit activity.
- B. The agency's chief compliance officer.
- C. The external auditors from an accounting firm.
- D. The government's independent auditor.
正解：D
質問 # 37
A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director's independence?
- A. Preparing the financial statements for the company's defined contribution plan.
- B. Performing a pre-implementation review of the company's payroll application.
- C. Providing the COBIT framework as a possible IT management tool.
- D. Reviewing the company's policy for foreign currency translation adjustments for compliance with accounting standards.
正解：A
質問 # 38
To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?
- A. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
- B. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
- C. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
- D. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.
正解：D
質問 # 39
According to IIA guidance, which of the following statements is true?
- A. The overall focus of the framework is on significant controls in all critical IT applications.
- B. Risks in IT processes are best mitigated by individual controls.
- C. IT risks and related controls are operational and best identified using a bottom-up approach.
- D. Control process risks are found at multiple layers of the IT environment.
正解：D
質問 # 40
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
- A. The assigned internal auditor must maintain objectivity while performing the engagement.
- B. The assigned internal auditor must not assume management responsibilities while performing the engagement.
- C. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
- D. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
正解：C
質問 # 41
Which of the following would be considered a preventive control?
- A. A review of exception reports.
- B. A password lock on a server.
- C. A library control log.
- D. A software scan of financial records for irregularities.
正解：B
質問 # 42
Which of the following would not be a red flag for fraud?
- A. A manager has bragged about multiple extravagant vacations taken within the last year, which are excessive relative to the manager's salary.
- B. Several recent, large expenditures to a new vendor have not been documented.
- C. A weak control environment has been accepted by management to encourage creativity.
- D. New employees occasionally fail to meet established project deadlines due to staffing shortages.
正解：D
質問 # 43
Which of the following controls is not appropriate for sales in a manufacturing organization?
- A. Goods returned are inspected for damage by the receiving department for proper disposition.
- B. Sales department approval is required for credit sales transactions.
- C. Goods shipped are matched with valid customer orders.
- D. Customers' orders are recorded promptly.
正解：B
質問 # 44
Which of the following is a weakness of observation as audit evidence?
- A. It cannot be used to test the existence assertion.
- B. It cannot be used to test the occurrence assertion.
- C. It cannot be relied upon because the evidence is not persuasive.
- D. It cannot be used to test the completeness assertion.
正解：D
質問 # 45
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. Effect section.
- C. Criteria section.
- D. Cause section.
正解：B
質問 # 46
According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?
- A. A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
- B. An employee in an affiliated organization who has never worked directly with the IAA.
- C. An employee in the parent organization who has not had any previous contact with the IAA.
- D. A competent employee of an independent external organization that provides co-sourcing services to the IAA.
正解：A
質問 # 47
Which of the following is a second line of defense in effective risk management and control?
- A. Credit department.
- B. Compliance department.
- C. Internal audit department.
- D. Purchasing department.
正解：B
質問 # 48
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IIA-CRMA（リスクマネジメントアシュアランス認定）試験は、リスクマネジメントの知識とスキルを測定する、世界的に認められた資格です。この試験を実施する機関は内部監査士協会（IIA）です。 IIA-CRMA認定は、内部監査士、リスクマネジメントのプロフェッショナル、およびその他のリスク管理分野で働く人々を対象としたプロの資格です。
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