IIA-CRMA試験無料問題集（285題）「IIA Certification in Risk Management Assurance (CRMA) 認定」

出題：1

Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

A. Swipe card access is required to gain access to the server room.

B. Foam fire extinguishers are operable to protect against electrical fires.

C. Servers are secured individually to their racks by locks.

D. Adequate signs are in place to assist in locating safety equipment.

正解：D 解答を投票する

出題：2

Which of the following statements describes a control failure that is not directly attributable to a customer billing application?
1. End users have raised a number of concerns regarding data integrity.
2. An untested program change is transferred from the test environment to production.
3. Purchase history does not reconcile with accounts receivable for some customers.
4. End user security is inadvertently granted to an unauthorized individual by management.

A. 2 and 3.

B. 2 and 4.

C. 1 and 3.

D. 1 and 4.

正解：B 解答を投票する

出題：3

Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

A. The internal audit activity should have appropriate knowledge and competence to conduct an asses .......framework.

B. If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.

C. The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.

D. Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.

正解：A 解答を投票する

出題：4

Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?

A. The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.

B. The scope, findings, risks, recommendations, and agreed-upon improvement actions.

C. The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.

D. The number and types of people involved in the assessment, costs, and duration of the QAIP

正解：B 解答を投票する

出題：5

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. 2 and 3 only

B. 1 and 2 only

C. 3 and 4 only

D. 1 and 4 only

正解：B 解答を投票する

出題：6

Allegations have been made that an organization's share price has been manipulated.
Which of the following would provide an internal auditor with the most objective evidence in this case?

A. Large customers of the organization.

B. Former members of management.

C. Major shareholders of the organization.

D. Former financial consultants.

正解：D 解答を投票する

出題：7

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 解答を投票する

出題：8

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

A. Integrated responses to multiple risks.

B. Framework to plan, execute and monitor activities.

C. Authority and responsibility to resolve issues.

D. Knowledge and skills needed to perform activities.

正解：A 解答を投票する

出題：9

According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.

A. 2, 3, and 4

B. 1, 3, and 4

C. 1, 2, and 3

D. 1, 2, and 4

正解：D 解答を投票する

出題：10

Which of the following types of fraud includes embezzlement?

A. Misappropriation of assets.

B. Bribery.

C. Corruption.

D. Fraudulent statements.

正解：A 解答を投票する

出題：11

An internal audit charter should do which of the following?

A. Communicate the internal audit activity's goals.

B. Outline the schedule of future audits.

C. Establish the size of the internal audit activity.

D. Define the scope of internal audit activities.

正解：D 解答を投票する

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