[2022年03月]更新のIIA-CRMA試験問題と有効なIIA-CRMA問題集PDF
IIA-CRMAブレーン問題集学習ガイドにはヒントとコツで試験合格を目指そう
質問 88
Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.
- A. 1 and 3 only
- B. 2 and 3 only
- C. 1 and 4 only
- D. 2 and 4 only
正解: C
質問 89
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?
- A. Store operations audits can be fully executed with appropriate disclosure to the board.
- B. The scope of store operations audits should exclude compliance.
- C. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.
- D. Store operations audits should be performed by an external service provider.
正解: D
質問 90
Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.
- A. 1 and 3 only
- B. 1 and 4 only
- C. 4 only
- D. 2, 3, and 4 only
正解: A
質問 91
Which of the following is a common type of payroll fraud?
- A. Fictitious employees.
- B. Unearned bonuses or commissions.
- C. Skimming.
- D. Unauthorized overtime.
正解: A
質問 92
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. Utilize dedicated and encrypted network connections.
- C. Apply antivirus and patch management software.
- D. Utilize secure socket layer encryption.
正解: A
質問 93
While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.
Which of the following actions are most appropriate for the auditor to take?
- A. Consult with an immediate supervisor and review the organization's ethics policy.
- B. Give the prize to a friend or family member and notitfy the organization's audit committee.
- C. Give the prize to a friend or family member and review the organization's ethics policy.
- D. Consult with an immediate supervisor and notify the organization's audit committee.
正解: A
質問 94
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?
- A. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
- B. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
- C. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
- D. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
正解: A
質問 95
Which of the following statements describes impairment to the internal auditor's objectivity?
- A. An internal auditor receives a promotional gift that is available to the organization's employees.
- B. An internal auditor performs an assessment of the operations for which he was recently responsible.
- C. An internal auditor reduces the scope of an audit engagement due to budget restrictions.
- D. An internal auditor reviews a purchasing agent's contract drafts prior to their execution.
正解: B
質問 96
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
- A. Corrective control.
- B. Detective control.
- C. Compensating control.
- D. Preventive control.
正解: D
質問 97
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 and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.
- C. The scope, findings, risks, recommendations, and agreed-upon improvement actions.
- D. The number and types of people involved in the assessment, costs, and duration of the QAIP
正解: C
質問 98
Which of the following is an example of a detective control?
- A. Safety instructions.
- B. Confirmation with suppliers and vendors.
- C. Automatic shut-off valve.
- D. Auto-correct software functionality.
正解: B
質問 99
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
- A. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
- B. The assigned internal auditor must maintain objectivity while performing the engagement.
- C. The assigned internal auditor must not assume management responsibilities while performing the engagement.
- D. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
正解: A
質問 100
When an internal auditor applies due professional care to perform an assurance engagement, which of the following must she consider?
1. Findings of the last audit engagement performed.
2. Probability of significant errors, irregularities, or noncompliance.
3. Extent of work needed to achieve engagement objectives.
4. Cost of the engagement versus the potential benefits.
- A. 1, 2, 3, and 4
- B. 2 and 3 only
- C. 2, 3, and 4 only
- D. 1 and 4 only
正解: C
質問 101
Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?
- A. Send internal auditors to external trainings in advanced internal audit topics.
- B. Assign more experienced internal auditors to mentor the less experienced auditors.
- C. Rotate internal auditors among different engagement assignments.
- D. Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
正解: C
質問 102
According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?
- A. The cost of providing the assurance services in relation to potential benefits.
- B. The extent of assurance services necessary to ensure that all risks are identified.
- C. The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
- D. The probability of significant errors, irregularities or instances of noncompliance.
正解: B
質問 103
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?
- A. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
- B. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
- C. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
- D. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
正解: A
質問 104
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