[2024年04月]に更新されたCRMA Certification IIA-CRMA-ADV試験練習テスト問題集豪華セット！
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質問 # 84
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
- A. Fraud off the books.
- B. Fraud on the balance sheet.
- C. Fraud hidden on the books.
- D. Fraud open on the books.
正解：A
質問 # 85
Which of the following is a detective control strategy against fraud?
- A. Performing a surprise audit.
- B. Performing background checks on employees.
- C. Requiring employees to attend ethics training.
- D. Implementing a control self-assessment.
正解：A
質問 # 86
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
- A. Encourage the CAE to communicate and coordinate with the external auditor.
- B. Assist the CAE with hiring objective and competent internal audit staff.
- C. Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
- D. Approve the annual budget and resource plan for the internal audit activity.
正解：C
質問 # 87
According to The IIA's Code of Ethics, which of the following is true?
- A. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
- B. Confidentiality requires that auditors be prudent in the use and protection of client information.
- C. Integrity requires that auditors perform internal audit services in accordance with the Standards.
- D. Confidentiality requires that auditors disclose all material facts known to them.
正解：B
質問 # 88
A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director's independence?
- A. Performing a pre-implementation review of the company's payroll application.
- B. Preparing the financial statements for the company's defined contribution plan.
- C. Providing the COBIT framework as a possible IT management tool.
- D. Reviewing the company's policy for foreign currency translation adjustments for compliance with accounting standards.
正解：B
質問 # 89
An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.
- A. 1 and 3.
- B. 1 and 4.
- C. 3 and 4.
- D. 2 and 3.
正解：A
質問 # 90
The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?
- A. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
- B. Proceed with the investigation, as internal auditors are not required to have fraud expertise.
- C. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
- D. Outsource the sensitive investigation to a third-party consultant with fraud expertise.
正解：D
質問 # 91
According to IIA guidance, which of the following statements regarding the internal audit charter is true?
- A. The CEO periodically should assess whether the terms of the charter continue to be adequate.
- B. Senior management should approve the charter before it is submitted to the board.
- C. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
- D. The charter should define the consulting services that the internal audit activity is permitted to perform.
正解：B
質問 # 92
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property. What change of risk response strategy does this course of action most likely reflect?
- A. From acceptance to avoidance.
- B. From acceptance to reduction.
- C. From sharing to avoidance.
- D. From sharing to reduction.
正解：D
質問 # 93
While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditor's relative. Which course of action should the auditor take?
- A. Proceed with the audit engagement, but do not include the relative's information.
- B. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
- C. Immediately withdraw from the audit engagement.
- D. Disclose in the engagement final communication that the relative is a customer.
正解：B
質問 # 94
While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?
- A. Proficiency.
- B. Objectivity.
- C. Independence.
- D. Due professional care.
正解：D
質問 # 95
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
- A. Senior management.
- B. Internal audit activity.
- C. Board of directors.
- D. All employees.
正解：C
質問 # 96
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. 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.
- 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. The internal audit activity should have appropriate knowledge and competence to conduct an asses
.......framework.
正解：D
質問 # 97
An internal auditor makes a series of observations when performing an analytical review of division operations. The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. Which conclusion should the auditor draw from this data?
- A. The division produced fewer items this year than in prior years.
- B. Cash or accounts receivable has decreased.
- C. The gross margin has decreased.
- D. The gross margin has increased.
正解：B
質問 # 98
The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?
- A. The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.
- B. The CAE may self-review his work, provided he discloses this practice in the final report.
- C. The CAE's work should be reviewed by an individual with the appropriate background and knowledge.
- D. The CAE's work may be reviewed by any other experienced staff member within the IAA.
正解：C
質問 # 99
An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?
- A. A much higher bad debt expense as a percentage of sales than that of other stores.
- B. A much higher percentage of past-due accounts receivable than that of previous years.
- C. A much higher percentage of past-due accounts receivable than that of other stores.
- D. A much higher bad debt expense as a percentage of sales than that of previous years.
正解：A
質問 # 100
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?
- A. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
- B. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
- C. The auditor should perform a manual recalculation of several results to validate and document the results.
- D. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
正解：C
質問 # 101
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. Observation.
- B. Inquiry.
- C. Document verification.
- D. Analytical review.
正解：D
質問 # 102
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?
- A. Working conditions.
- B. Shareholders and investors.
- C. Employees' families.
- D. Marketplace competition.
正解：C
質問 # 103
While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1. Ensure all tests use a random sampling technique.
2. Consider a judgmental approach for the sample size.
3. Assess testing errors through root cause analysis.
4. Ensure that the entire data set is tested.
- A. 2 and 3.
- B. 1 and 3.
- C. 2 and 4.
- D. 1 and 2.
正解：A
質問 # 104
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