IIA-CRMA-ADV試験無料問題集「IIA Certification in Risk Management Assurance 認定」

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トータル 285 問
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If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

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?

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?

According to IIA guidance, which of the following should be formally documented in the internal audit charter?

In which of the following functions would fraud be most likely to occur?

According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?

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?

Internal auditors must exercise due professional care by considering which of the following?
1. Cost of assurance in relation to potential benefits.
2. Adequacy and effectiveness of governance, risk management, and control processes.
3. Management's competency level in the area being evaluated.
4. Probability of significant errors, fraud, or noncompliance.

According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?

Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.

Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?

In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?

Which of the following must be in existence as a precondition to developing an effective system of internal controls?

Non-statistical sampling does not require which of the following?

Which of the following is an example of a transaction-level control?

According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?

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トータル 285 問