更新された2025年02月10日 IIA-CRMA試験問題集でPDF問題とテストエンジン
最新（2025)IIA IIA-CRMA試験問題集
IIA-CRMA試験は、リスク管理の概念、プロセス、および方法論に対する理解をテストするように設計されています。試験は、リスク評価、リスク管理フレームワーク、リスク緩和戦略、およびリスク報告などのさまざまなトピックをカバーしています。試験は4つのセクションに分かれており、それぞれがリスク管理の異なる側面に焦点を当てています。
IIA-CRMA（リスク管理保証の認定）認定試験は、リスク管理の専門家のスキルと専門知識を検証するように設計された世界的に認められた認定です。この試験は、内部監査人研究所（IIA）によって提供されています。 IIA-CRMA認定は、リスク評価、リスク分析、リスク評価、リスク軽減など、リスク管理に関連する幅広いトピックをカバーする包括的なプログラムです。
質問 # 152
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?
- A. Analytical review.
- B. Document verification.
- C. Observation.
- D. Inquiry.
正解：A
質問 # 153
Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?
- A. The results of the audit staff's most recent performance reviews.
- B. Results from discussions of audit needs with executive management and the audit committee.
- C. A review of audit staff education and training records.
- D. Information about the audit staff size and composition of comparable organizations.
正解：B
質問 # 154
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
- A. The internal auditor reviews the physical access to merchandise during an inventory count.
- B. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
- C. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
- D. The board approves the annual performance evaluation of the chief audit executive.
正解：A
質問 # 155
Which of the following controls is not appropriate for sales in a manufacturing organization?
- A. Goods returned are inspected for damage by the receiving department for proper disposition.
- B. Goods shipped are matched with valid customer orders.
- C. Customers' orders are recorded promptly.
- D. Sales department approval is required for credit sales transactions.
正解：D
質問 # 156
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. Servers are secured individually to their racks by locks.
- C. Foam fire extinguishers are operable to protect against electrical fires.
- D. Adequate signs are in place to assist in locating safety equipment.
正解：D
質問 # 157
Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1. Acceptance of CAATs findings by entity management.
2. Computer knowledge and expertise of the auditor.
3. Time constraints.
4. Level of audit risk.
- A. 1 and 4
- B. 2, 3, and 4
- C. 2 and 3 only
- D. 1, 2, and 3
正解：B
質問 # 158
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
- A. Discussing periodic reports of ethical breaches.
- B. Intervening during an audit involving ethical wrongdoing.
- C. Requesting a private meeting with senior management, without the presence of the chief audit executive.
- D. Authorizing an investigation of an unsafe product.
正解：B
質問 # 159
Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?
- A. A walk-through.
- B. A flowchart.
- C. A process narrative.
- D. A risk and control matrix.
正解：D
質問 # 160
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. Process mapping.
- C. Monitoring.
- D. Distributing questionnaires.
正解：B
質問 # 161
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. Due professional care.
- B. Demonstrated compliance with procedures.
- C. Engagement supervision.
- D. Employment of tools and techniques.
正解：C
質問 # 162
An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time, and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?
- A. Work with the division's management to resolve the situation.
- B. Continue with the present auditor, as more than one year has passed.
- C. Replace the auditor with another audit staff member.
- D. Withdraw the audit team and outsource the financial audit of the division.
正解：C
質問 # 163
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A. There is no available expertise on the internal audit team to perform a consulting engagement.
- B. There is no expertise within the internal audit team for auditing an IT engagement.
- C. The CAE would need to procure external services to deliver the internal audit assurance program.
- D. There is no expertise within the internal audit team for detecting and investigating fraud.
正解：D
質問 # 164
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. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
- B. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
- 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. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
正解：B
質問 # 165
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
- A. 1, 2, and 3 only
- B. 1, 2, 3, and 4
- C. 2 and 3 only
- D. 1 and 4 only
正解：A
質問 # 166
Which of the following types of social responsibilities is voluntary and guided purely by the organization's desire to make social contributions?
- A. Ethical responsibility.
- B. Discretionary responsibility.
- C. Innovative responsibility.
- D. The bottom of the pyramid responsibility.
正解：A
質問 # 167
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 The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
- 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 appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
- 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 # 168
While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?
- A. Resource management.
- B. Coordination.
- C. Due professional care.
- D. Engagement supervision.
正解：C
質問 # 169
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. 1 and 3.
- B. 2 and 3.
- C. 2 and 4.
- D. 1 and 4.
正解：C
質問 # 170
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. An entry level position does not require expertise in any particular area.
- B. The candidate's information systems knowledge and real-world experience in internal auditing.
- C. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
- D. Accounting skills can be learned over time with appropriate training.
正解：B
質問 # 171
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CRMA試験は、リスク管理保証に関連する広範なトピックをカバーする包括的な評価です。試験は、リスク管理ガバナンス、リスク管理保証、リスク管理コンサルティング、および不正リスク管理の4つの主要なドメインに分かれています。各ドメインは、リスク評価、リスク対応、リスクモニタリング、内部統制、不正検出など、特定のトピックをカバーしています。試験は、これらの分野での候補者の知識、スキル、能力をテストするように設計されています。
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