[2025年05月01日] 最新でリアルなIIA-CRMA-ADV試験問題集解答
あなたを簡単に合格させるIIA-CRMA-ADV試験問と正確なCertification in Risk Management AssuranceのPDF問題
質問 # 160
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?
- A. An automated computer report, organized by supplier, of any invoices for the same amount.
- B. The periodic rotation of procurement officers' assignments to supplier accounts.
- C. Periodic inventories of kiln-dried wood at the organization's warehouse.
- D. A pre-award financial capacity analysis of suppliers.
正解：B
質問 # 161
Which of the following is a valid statement about the use of visual observations during an audit engagement?
1. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
2. Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.
3. Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.
4. Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization's senior management.
- A. 1 and 2 only
- B. 3 and 4 only
- C. 1 and 4 only
- D. 2 and 3 only
正解：A
質問 # 162
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
- A. Security cameras that monitor cash handling at the register are not functioning.
- B. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
- C. Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
- D. The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
正解：B
質問 # 163
Which of the following is an example of a management control technique?
- A. A budget.
- B. The control environment.
- C. The board of directors.
- D. A risk assessment.
正解：A
質問 # 164
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
- A. 2 and 4.
- B. 2 and 3.
- C. 1 and 2.
- D. 1 and 3.
正解：A
質問 # 165
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. Ratio estimation.
- D. Acceptance sampling.
正解：C
質問 # 166
According to IIA guidance, which of the following is the best example of a system application control?
- A. A program change management control.
- B. An input control over data integrity.
- C. A system development life cycle control.
- D. A physical security control over a data center.
正解：B
質問 # 167
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
- A. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
- B. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
- C. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
- D. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
正解：D
質問 # 168
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?
- A. A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.
- B. A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.
- C. A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.
- D. A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.
正解：C
質問 # 169
Which of the following is an example of a risk avoidance strategy?
- A. Outsourcing a high-risk activity.
- B. Limiting access to an organization's data center.
- C. Selling a nonstrategic business unit.
- D. Hedging against exchange rate variations.
正解：C
質問 # 170
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. Coordination.
- B. Engagement supervision.
- C. Due professional care.
- D. Resource management.
正解：C
質問 # 171
According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?
1. Advocating the establishment of a risk management function.
2. Identifying and evaluating significant risk exposures during audit engagements.
3. Developing a risk response for the organization if there is no chief risk officer.
4. Benchmarking risk management activities with other organizations.
5. Documenting risk mitigation strategies and techniques.
- A. 1.2, and 3 only.
- B. 2. 3. 4. and 5 only.
- C. 1.2. 4. and 5 only.
- D. 4 and 5 only.
正解：C
質問 # 172
Which of the following statements is true regarding assurance services provided to clients outside of the organization?
- A. Assurance services for outside clients are not covered under the internal audit charter.
- B. The nature of assurance services for outside clients is the same as for internal clients.
- C. Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
- D. The nature of assurance services for outside clients should be defined in the internal audit charter.
正解：D
質問 # 173
When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.
- A. 2 and 3 only
- B. 3 and 4 only
- C. 1 and 4 only
- D. 1 and 2 only
正解：A
質問 # 174
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?
- A. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
- B. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.
- C. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
- D. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
正解：C
質問 # 175
Which of the following factors have the greatest influence on the independence of the internal audit activity?
- A. Rotational assignments and familiarity of the internal audit activity.
- B. Employee incentives and self review of the internal audit activity.
- C. Organizational positioning and scope control of the internal audit activity.
- D. Quality assessments and cultural biases of the internal audit activity.
正解：C
質問 # 176
According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?
- A. An auditor in charge needed to have testing completed by the end of the month, but was behind schedule.He identified a junior auditor to conduct the work for him on a complex area of the organization.
- B. An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.
- C. An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
- D. When auditing investments, the auditor identified instruments with which he was unfamiliar. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to A. perform a proper assessment.
正解：D
質問 # 177
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