リアルなIIA-CRMAは100%カバー試験問題をゲット [2022年11月]
問題集まとめ概要はIIA-CRMA試験問題集はここ
IIA IIA-CRMA 認定試験の出題範囲：
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質問 155
According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?
- A. Self-assessments and surveys of stakeholder groups.
- B. Analysis of performance metrics such as cycle times.
- C. Benchmarking of the internal audit activity's practices and performance.
- D. Report of internal assessment results, response plans, and outcomes.
正解: B
質問 156
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
- A. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
- B. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
- C. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
- D. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
正解: C
質問 157
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. Six months.
- B. Three months.
- C. One year.
- D. Two years.
正解: C
質問 158
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?
- A. Commitment.
- B. Pressure or incentive.
- C. Rationalization.
- D. Opportunity.
正解: B
質問 159
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?
- A. They require yes/no responses to specific questions, not open-ended responses.
- B. They are useful in assessing risk.
- C. They serve as a reminder of what controls should exist in a process.
- D. They do not capture all controls that may exist.
正解: D
質問 160
Why is a code of ethics for the internal audit profession necessary?
- A. It guides internal auditors in their service to others.
- B. It requires auditors to exhibit loyalty to their organizations.
- C. It provides auditors with protection from lawsuits.
- D. It ensures that all members of the profession possess the same level of competence.
正解: A
質問 161
An internal auditor completed an audit of a bank's loan department and found all significant risks to be managed adequately through effective internal controls. Which of the following would be an appropriate conclusion to report to management?
- A. The inherent risk is higher than or equal to the risk tolerance.
- B. The residual risk is lower than or equal to the risk appetite.
- C. The residual risk is higher than or equal to the risk appetite.
- D. The inherent risk is lower than or equal to the risk tolerance.
正解: B
質問 162
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. Periodic inventories of kiln-dried wood at the organization's warehouse.
- B. The periodic rotation of procurement officers' assignments to supplier accounts.
- C. A pre-award financial capacity analysis of suppliers.
- D. An automated computer report, organized by supplier, of any invoices for the same amount.
正解: B
質問 163
According to COSO, which of the following describes a principle related to the control environment?
- A. The organization selects and develops control activities that contribute to the mitigation of risks.
- B. The organization performs evaluations to ascertain whether internal control components are present and functioning.
- C. The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.
- D. The organization identifies and assesses changes that could significantly impact the system of internal control.
正解: C
質問 164
Which of the following are generally recognized as essential elements of a corporate social responsibility program?
- A. Organizational governance and financial reporting.
- B. Consumer issues and return on investment.
- C. Human rights and the environment.
- D. Fair operating practices and government regulation.
正解: C
質問 165
Non-statistical sampling does not require which of the following?
- A. The sample to be representative of the population.
- B. Projecting the results to the population.
- C. The sample to be selected haphazardly.
- D. A smaller sample size than if selected using statistical sampling.
正解: D
質問 166
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 the individual objectivity of the internal audit staff can be more clearly established.
- B. So that there is assurance of the internal audit staff's proficiency to complete audit activities.
- C. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.
- D. Because management requires the review to measure effectiveness of the internal audit activity.
正解: C
質問 167
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?
- A. Install a software inventory management application.
- B. Apply antivirus and patch management software.
- C. Utilize secure socket layer encryption.
- D. Utilize dedicated and encrypted network connections.
正解: A
質問 168
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. Non-statistical sample results must be projected to the population.
- D. It considers tolerable deviation rate more effectively than does statistical sampling.
正解: C
質問 169
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
- A. Fraud off the books.
- B. Fraud on the balance sheet.
- C. Fraud open on the books.
- D. Fraud hidden on the books.
正解: A
質問 170
An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?
- A. Interviewing.
- B. Distributing questionnaires.
- C. Process mapping.
- D. Monitoring.
正解: C
質問 171
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