検証済み！IIA-CRMA問題集と解答でIIA-CRMAテストエンジン正確解答付き
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質問 # 61
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. 1 and 4.
- C. 2 and 4.
- D. 1 and 3.
正解：C
質問 # 62
An internal audit charter should do which of the following?
- A. Establish the size of the internal audit activity.
- B. Communicate the internal audit activity's goals.
- C. Outline the schedule of future audits.
- D. Define the scope of internal audit activities.
正解：D
質問 # 63
Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?
- A. Organizational status and objectivity.
- B. Supervision of the chief audit executive (CAE) by senior management.
- C. CAE certification.
- D. Organizational knowledge and skills.
正解：A
質問 # 64
An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?
- A. Reviewing claims to ensure all accidents actually occurred in the workplace.
- B. Placing reliance on medical reports from the injured worker's doctor.
- C. Having an occupational health officer on the engagement team.
- D. Determining that the claims have been classified properly.
正解：C
質問 # 65
A chief audit executive (CAE) reports functionally to the CEO and administratively to the chief financial officer, both of whom serve on the company's board of directors. According to IIA guidance, which of the following would offer the greatest protection for the independence of the internal audit activity?
- A. Move the CAE's functional reporting to an executive who is not on the board.
- B. Move the CAE's functional reporting to the audit committee.
- C. Appoint the CAE as a member of the board.
- D. Obtain full board approval of the internal audit activity's annual audit plan.
正解：B
質問 # 66
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. Obtain specific answers and maximize efficiency.
- C. Determine agreement or disagreement with a stated viewpoint.
- D. Gather factual data on several different topics.
正解：A
質問 # 67
Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.
- A. 2 and 3.
- B. 1,2, and 4.
- C. 3 and 4.
- D. 1 and 2 only.
正解：D
質問 # 68
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?
- A. Higher inventory turnover.
- B. Higher operating margin.
- C. Lower sales volume.
- D. Lower obsolete stock disposal.
正解：C
質問 # 69
An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?
- A. Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.
- B. Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.
- C. Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
- D. Not allow the audit manager to hire the contractor, as it would be a conflict of interest.
正解：B
質問 # 70
During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?
- A. MA Standards.
- B. Definition of Internal Auditing.
- C. The IIA's Code of Ethics.
- D. Internal audit charter.
正解：D
質問 # 71
According to The IIA's Code of Ethics, which of the following is true?
- A. Integrity requires that auditors perform internal audit services in accordance with the Standards.
- B. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
- C. Confidentiality requires that auditors disclose all material facts known to them.
- D. Confidentiality requires that auditors be prudent in the use and protection of client information.
正解：D
質問 # 72
Which of the following best demonstrates the authority of the internal audit activity?
- A. Achieving engagement objectives.
- B. Improving the integrity of information.
- C. Suggesting alternatives to decision makers.
- D. Determining the scope of internal audit services.
正解：D
質問 # 73
Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook. Which of the following handbook policies has the greatest risk of compromising audit objectivity?
- A. Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.
- B. Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.
- C. Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.
- D. Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.
正解：D
質問 # 74
Which of the following is a preventive control?
- A. Placing controls on physical access to inventory.
- B. Reconciling purchase orders with approvals.
- C. Creating an audit trail.
- D. Reviewing expense accounts for irregularities.
正解：A
質問 # 75
When developing the organization's first risk universe, which of the following would the chief audit executive be least likely to consider?
- A. The boundaries established to manage the amount of risk taken.
- B. The amount of risk that an organization is willing to seek or accept.
- C. The exposure to risks following management's risk responses.
- D. The extent and degree of interdependency for identified key risks.
正解：C
質問 # 76
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.
- A. 2 and 3.
- B. 3 and 4.
- C. 1 and 2.
- D. 1 and 3.
正解：A
質問 # 77
A chief audit executive (CAE) is reviewing the internal audit activity's performance and is concerned that the average number of revisions to findings is steadily rising, making it increasingly difficult to trace the finding to the supporting evidence and workpapers. According to MA guidance, which of the following elements of the internal audit activity's quality assurance and improvement program would provide the CAE with the most helpful insight into the cause of this problem?
- A. The overall effectiveness of the internal audit activity's periodic self assessments.
- B. The adequacy of the day-to-day supervision and review process.
- C. The type of audit productivity and performance statistics reported.
- D. The scope and frequency of external assessments.
正解：B
質問 # 78
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?
- A. Attending annual professional conferences and seminars.
- B. Pursuing as many professional certifications as possible.
- C. Participating in on-the-job training in various departments of the organization.
- D. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
正解：D
質問 # 79
An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?
- A. Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.
- B. Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.
- C. Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.
- D. Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.
正解：D
質問 # 80
Which of the following would most likely be considered a red flag for fraud?
- A. An organization lacks a whistleblower hotline for reporting suspicious activity.
- B. An employee with significant personal debt is in charge of handling large wire transfers for the organization.
- C. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.
- D. An employee in charge of payroll disbursements has rotated these duties with several colleagues.
正解：B
質問 # 81
Which of the following scenarios best illustrates the principle of due professional care?
- A. An internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.
- B. An internal auditor declares that he would have a conflict of interest in providing planned audit support.
- C. An internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.
- D. An internal auditor evaluates the significant risks arising from a consulting engagement.
正解：D
質問 # 82
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