IIA-CRMA認定お試し[2025年02月23日] 最新IIA-CRMAのPDF問題集
ベストIIA IIA-CRMA学習ガイドと問題集でof2025年更新
IIA-CRMA認定試験は4つのセクションで構成されており、それぞれがリスク管理保証の異なる側面をカバーしています。最初のセクションでは、リスク評価、リスク分析、リスク管理フレームワークなど、リスク管理の基盤について説明します。 2番目のセクションでは、内部監査、コンプライアンス、ガバナンスを含むリスク保証をカバーしています。 3番目のセクションでは、リスク軽減、リスクモニタリング、リスク報告など、リスク管理の実装をカバーしています。 4番目のセクションでは、リスク管理における新たな問題をカバーしています。
IIA-CRMA認証は、リスク管理で働く個人の専門能力を向上させることを目的としています。これは、個人がリスク管理分野の知識とスキルを持っていることを明確に証明するものです。また、認証は、個人がリスク管理の原則や実践を深く理解し、様々な環境でリスクを特定、評価、緩和する能力を持っていることを雇用者に示すものでもあります。
質問 # 115
When developing the organization's first risk universe, which of the following would the chief audit executive be least likely to consider?
- A. The exposure to risks following management's risk responses.
- B. The amount of risk that an organization is willing to seek or accept.
- C. The boundaries established to manage the amount of risk taken.
- D. The extent and degree of interdependency for identified key risks.
正解：A
質問 # 116
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. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
- B. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
- 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. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
正解：A
質問 # 117
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. The nature of their regular duties and responsibilities.
- B. Their understanding of auditing standards.
- C. Their reporting line within the organization.
- D. Previous experience working with the internal audit activity.
正解：B
質問 # 118
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
- A. Lesser evidence is required to support a conclusion than for statistical sampling.
- B. Sampling risk will be accurately quantified through non-statistical sampling.
- C. It considers tolerable deviation rate more effectively than does statistical sampling.
- D. Non-statistical sample results must be projected to the population.
正解：D
質問 # 119
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
- A. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
- B. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
- C. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
- D. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
正解：C
質問 # 120
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
- A. To facilitate the conduct of risk assessment.
- B. To achieve and maintain sustainable development.
- C. To enable Triple Bottom Line reporting capability.
- D. To fulfill regulatory and compliance requirements.
正解：B
質問 # 121
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.
- A. 3 and 4.
- B. 1 and 3.
- C. 2 and 3.
- D. 1 and 2.
正解：B
質問 # 122
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?
- A. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
- B. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
- C. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
- D. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
正解：A
質問 # 123
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. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
- B. Proceed with the investigation, as internal auditors are not required to have fraud expertise.
- C. Outsource the sensitive investigation to a third-party consultant with fraud expertise.
- D. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
正解：C
質問 # 124
The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?
- A. Demonstrated compliance with procedures.
- B. Employment of tools and techniques.
- C. Engagement supervision.
- D. Due professional care.
正解：C
質問 # 125
Which of the following is a common type of payroll fraud?
- A. Fictitious employees.
- B. Unauthorized overtime.
- C. Skimming.
- D. Unearned bonuses or commissions.
正解：A
質問 # 126
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?
- A. Risk tolerance.
- B. Risk capacity.
- C. Risk identification.
- D. Risk appetite.
正解：A
質問 # 127
A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?
- A. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
- B. Accounting skills can be learned over time with appropriate training.
- C. An entry level position does not require expertise in any particular area.
- D. The candidate's information systems knowledge and real-world experience in internal auditing.
正解：D
質問 # 128
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. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
- C. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
- D. "Certified 100% accuracy, per the International Standards of External Assessment."
正解：B
質問 # 129
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. 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.
- B. 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.
- C. 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.
- D. 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.
正解：C
質問 # 130
A new internal audit activity is creating its first charter. According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?
- A. Continuously monitor the organization's overall risk activities in relation to its risk appetite.
- B. Oversee the establishment and administration of an effective risk management program.
- C. Evaluate the adequacy and effectiveness of the organization's governance activities.
- D. Assist management in implementing recommended control improvements.
正解：B
質問 # 131
Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?
- A. A program evaluation and review technique chart.
- B. A Bedford analysis of orders filled to average delivery times.
- C. Decision trees rating actual performance against requirements.
- D. Queuing theory to assess potential bottlenecks in the process.
正解：D
質問 # 132
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. Definition of Internal Auditing.
- B. Internal audit charter.
- C. MA Standards.
- D. The IIA's Code of Ethics.
正解：B
質問 # 133
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
- A. The internal audit charter is drafted properly and approved by the appropriate parties.
- B. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.
- C. The chief audit executive reports both functionally and administratively to the CEO.
- D. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
正解：C
質問 # 134
According to COSO, which of the following is not considered one of the components of an organization's internal environment?
- A. Framework to plan, execute and monitor activities.
- B. Knowledge and skills needed to perform activities.
- C. Integrated responses to multiple risks.
- D. Authority and responsibility to resolve issues.
正解：C
質問 # 135
Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?
- A. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
- B. Internal auditor integrity enables users of internal auditors' work to make important business decisions.
- C. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
- D. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.
正解：B
質問 # 136
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 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.
- B. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
- 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：B
質問 # 137
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