[Q153-Q171] IIA-CRMA無料更新100%試験合格率保証 [2023]

IIA-CRMA無料更新100%試験合格率保証 [2023]

[2023年12月] 認証されたIIA試験問題集でIIA-CRMA試験学習ガイド

質問 # 153
According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?

A. All controls are both adequate and efficient.
B. Risks have been accurately analyzed and evaluated.
C. All risks have been identified and mitigated.
D. The board is appropriately addressing intolerable risks.

正解：B

質問 # 154
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-benefit analysis.
B. Risk avoidance.
C. Risk acceptance.
D. Risk sharing.

正解：C

質問 # 155
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?

A. Authorizing an investigation of an unsafe product.
B. Discussing periodic reports of ethical breaches.
C. Requesting a private meeting with senior management, without the presence of the chief audit executive.
D. Intervening during an audit involving ethical wrongdoing.

正解：D

質問 # 156
According to IIA guidance, which of the following external groups is most likely to represent a liability risk, based on activities associated with the organization's corporate social responsibility program?

A. Activists.
B. Investors.
C. Suppliers.
D. Consumers.

正解：A

質問 # 157
When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:

A. Obtain information based on the person's own perspective.
B. Gather factual data on several different topics.
C. Obtain specific answers and maximize efficiency.
D. Determine agreement or disagreement with a stated viewpoint.

正解：A

質問 # 158
Which of the following combinations of conditions is most likely a red flag for fraud?

A. Hiring an employee with a prior fraud conviction and yearly management review.
B. A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.
C. Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.
D. The practice of surprise audits and the implementation of an employee support program.

正解：C

質問 # 159
What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

A. To identify inefficiencies within the internal audit team.
B. To help the internal audit activity complete its annual assurance plan.
C. To identify key risks and areas of concern within the organization.
D. To help improve the overall quality of the internal audit activity's work.

正解：D

質問 # 160
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

A. Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.
B. Completion of self-study courses fulfills IAA continuing professional education requirements.
C. Specialized education that meets unique organizational needs cannot qualify as IAA professional development.
D. Continuing professional education can be obtained through IAA involvement in research projects.

正解：A

質問 # 161
Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?

A. The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.
B. Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.
C. System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.
D. Department managers are required to perform periodic user access reviews of relevant systems and applications.

正解：D

質問 # 162
According to IIA guidance, which of the following should be included in the internal audit charter?

A. Identification of the organizational units where engagements are to be performed.
B. Assigned responsibilities for designing and implementing controls.
C. Organizational relationships and reporting lines.
D. The minimum resources and competencies needed for the internal audit activity.

正解：C

質問 # 163
An organization is facing a financial downturn and needs to impose major budget reductions to all departments. According to MA guidance, which of the following actions is most appropriate for the board to take to evaluate the potential impact on the internal audit activity?

A. Ask appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
B. Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
C. Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
D. Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.

正解：B

質問 # 164
An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.
As a result, which IIA Code of Ethics principle is presumed to be impaired?

A. Competence.
B. Objectivity.
C. Flexibility.
D. Independence.

正解：B

質問 # 165
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?

A. Employees' families.
B. Working conditions.
C. Shareholders and investors.
D. Marketplace competition.

正解：A

質問 # 166
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. Queuing theory to assess potential bottlenecks in the process.
C. A Bedford analysis of orders filled to average delivery times.
D. Decision trees rating actual performance against requirements.

正解：B

質問 # 167
According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A. Authority and responsibility to resolve issues.
B. Knowledge and skills needed to perform activities.
C. Integrated responses to multiple risks.
D. Framework to plan, execute and monitor activities.

正解：C

質問 # 168
Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A. So that there is assurance of the internal audit staff's proficiency to complete audit activities.
B. Because management requires the review to measure effectiveness of the internal audit activity.
C. So that the individual objectivity of the internal audit staff can be more clearly established.
D. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.

正解：D

質問 # 169
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 # 170
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?