[2025年更新]無料IIA-CRMA試験問題集はパス試験は超簡単
IIA-CRMA試験問題集でIIA-CRMA練習テスト問題
IIA-CRMA（リスク管理保証の認定）認定試験は、リスク管理の原則と実践の理解について候補者をテストするグローバルに認められた認定プログラムです。この認定は、内部監査人、リスク管理の専門家、および組織内のリスクの特定、評価、管理を担当する他の専門家向けに設計されています。この試験では、リスク評価、リスク管理、ガバナンス、内部統制などのトピックについて説明します。
質問 # 32
Management is developing and implementing a risk and control framework for use throughout the organization. Which of the following elements should be included in the organization's control framework?
1. Appropriate levels of authority and responsibility.
2. Supervision of staff and appropriate review of work.
3. The seniority of management in the organization.
4. The ability to trace each transaction to an accountable and responsible individual.
- A. 1,2, and 3.
- B. 1.3, and 4.
- C. 2, 3, and 4.
- D. 1.2, and 4.
正解：C
質問 # 33
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 appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
- C. Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.
- D. Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
正解：D
質問 # 34
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.
- A. 1 and 3.
- B. 3 and 4.
- C. 2 and 3.
- D. 1 and 2.
正解：A
質問 # 35
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
- A. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
- B. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
- C. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
- D. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
正解：C
質問 # 36
According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?
1. The standards to be used by the internal audit activity.
2. The internal audit activity's code of ethics.
3. The CAE's reporting line.
4. The internal audit activity's responsibilities.
- A. 4 only.
- B. 1 and 2 only.
- C. 1,2, and 3.
- D. 3 and 4.
正解：D
質問 # 37
As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?
- A. Professional objectivity.
- B. Organizational independence.
- C. Due professional care.
- D. Individual proficiency.
正解：A
質問 # 38
The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards, which of the following statements regarding workpaper supervision is not true?
- A. Review notes of questions that arise during the review process must be retained.
- B. Dating and initialing each workpaper provides evidence of review.
- C. Workpapers may be amended during the review process.
- D. Workpaper review allows for staff training and development.
正解：A
質問 # 39
What should the internal auditor's role be in assessing the organization's ethical climate?
- A. Perform ongoing surveys of the employees, customers, and partners of the organization to assess the organization's ethical climate. ^Evaluate the effectiveness of the organization's strategies and B.
processes for achieving the desired level of legal and ethical compliance. - B. Maintain a whistleblower hotline to identify inappropriate or illegal activity within the organization.
- C. Perform background checks of potential new employees before they are hired by the organization.
正解：B
質問 # 40
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
- A. The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
- B. Security cameras that monitor cash handling at the register are not functioning.
- C. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
- D. Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
正解：C
質問 # 41
During an account receivables audit, an internal auditor found a significant number of input errors resulting in a $500, 000 balance understatement.
Which of the following is the most important question the internal auditor should ask to develop an appropriate recommendation for this finding?
- A. Why?
- B. Who?
- C. When?
- D. How?
正解：A
質問 # 42
When auditing the award of a major contract, which of the following should an internal auditor suspect as a red flag for a bidding fraud scheme?
1. Subsequent change orders increase requirements for low-bid items.
2. Material contract requirements are different on the actual contract than on the request for bids.
3. A high percentage of employees are charged to indirect accounts.
4. Losing bidders are hired as subcontractors.
- A. 1 only
- B. 1 and 3.
- C. 2 only
- D. 2 and 4.
正解：D
質問 # 43
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
- A. Sampling risk will be accurately quantified through non-statistical sampling.
- B. Non-statistical sample results must be projected to the population.
- C. Lesser evidence is required to support a conclusion than for statistical sampling.
- D. It considers tolerable deviation rate more effectively than does statistical sampling.
正解：B
質問 # 44
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
- A. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
- B. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
- C. The auditor recommends improvements for all of the organization's procedures and practices.
- D. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
正解：B
質問 # 45
Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.
4. It facilitates the alignment of risk mitigation strategies with management priorities.
- A. 1.3, and 4.
- B. 1.2, and 3.
- C. 1,2, and 4.
- D. 2. 3, and 4.
正解：C
質問 # 46
Which of the following enhances the independence of the internal audit activity?
- A. The chief executive officer approves the internal audit charter.
- B. The chief audit executive (CAE) approves the annual internal audit plan.
- C. The CAE administratively reports to the board.
- D. The audit committee approves the CAE's annual salary increase.
正解：D
質問 # 47
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CRMA試験を受ける資格を得るには、個人が内部監査または関連分野で最低2年の経験を持つ必要があり、少なくとも1つを完了している必要があります。コントロール自己評価（CCSA）試験、または認定政府監査専門家（CGAP）試験。さらに、個人はまた、少なくとも2年間の大学レベルの教育または同等のものを完了している必要があります。
IIA-CRMA試験問題集でIIA-CRMA練習テスト問題：https://www.goshiken.com/IIA/IIA-CRMA-mondaishu.html
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