IIA-CRMA無料認定試験材料はこちらの285問題
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質問 # 71
Which of the following is a preventive control?
- A. Reviewing expense accounts for irregularities.
- B. Reconciling purchase orders with approvals.
- C. Placing controls on physical access to inventory.
- D. Creating an audit trail.
正解：C
質問 # 72
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 number and types of people involved in the assessment, costs, and duration of the QAIP
- B. The scope, findings, risks, recommendations, and agreed-upon improvement actions.
- C. The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.
- D. The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.
正解：B
質問 # 73
Suspecting fraud, the chief financial officer (CFO) asked the internal audit activity to investigate a significant increase in travel related expenditures. Work was performed by a qualified internal auditor. Following the completion of the engagement, the chief audit executive (CAE) reported to the CFO that no violations were found and no fraud had occurred.
According to the Standards, which of the following principles did the CAE violate?
- A. Proficiency.
- B. Due professional care.
- C. Organizational independence.
- D. Individual objectivity.
正解：B
質問 # 74
Which of the following is an example of a transaction-level control?
- A. Reconciliations of primary accounts.
- B. Human resource policies.
- C. Tone at the top.
- D. Inventory counts.
正解：A
質問 # 75
In which of the following functions would fraud be most likely to occur?
- A. Approving changes to employee records.
- B. Collecting payments on accounts.
- C. Preparing customer statements.
- D. Maintaining custody of inventory records.
正解：B
質問 # 76
According to COSO, which of the following describes a principle related to the control environment?
- A. The organization selects and develops control activities that contribute to the mitigation of risks.
- B. The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.
- C. The organization performs evaluations to ascertain whether internal control components are present and functioning.
- D. The organization identifies and assesses changes that could significantly impact the system of internal control.
正解：B
質問 # 77
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
- A. Analysis.
- B. Leadership.
- C. Reporting.
- D. Documentation.
正解：A
質問 # 78
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?
- A. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
- B. Developing retention requirements for engagement records that are consistent with organizational guidelines.
- C. Rating each engagement record to assess its relevance and accessibility for the organization's board.
- D. Controlling access to engagement records, including access by senior management.
正解：C
質問 # 79
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.
- A. 2, 3, and 4 only.
- B. 1 and 4 only.
- C. 1,2, 3, and 4.
- D. 3 and 4 only.
正解：D
質問 # 80
Which of the following actions would be characterized as a preventive control to safeguard inventory from the risk of theft?
1. Locking doors and physically securing inventory items.
2. Independently observing the receipt of materials.
3. Conducting monthly inventory counts.
4. Requiring the use of employee ID badges at all times.
- A. 1 and 4.
- B. 1 and 3.
- C. 2 and 4.
- D. 2 and 3.
正解：A
質問 # 81
To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?
- A. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
- B. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.
- C. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
- D. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
正解：B
質問 # 82
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?
- A. Logic test.
- B. Balancing control activities.
- C. Check digits.
- D. Data integrity tests.
正解：A
質問 # 83
When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.
- A. 1 and 4 only
- B. 3 and 4 only
- C. 2 and 3 only
- D. 1 and 2 only
正解：C
質問 # 84
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 appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
- B. Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
- C. Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
- 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：C
質問 # 85
According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?
- A. Computerized information systems.
- B. Management principles.
- C. Fundamentals of accounting, economics, and finance.
- D. Internal audit standards, procedures, and techniques.
正解：D
質問 # 86
An internal auditor wants to sample data to test an audit theory in a cost-effective way. Which of the following sampling strategies should she use?
- A. Statistical sampling only
- B. A combination of both statistical and nonstatistical sampling.
- C. Neither approach to testing the audit theory would be cost effective.
- D. Nonstatistical sampling only
正解：D
質問 # 87
Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?
- A. Maintain industry-specific knowledge appropriate to the audit engagements
- B. Apply problem-solving techniques for routine situations.
- C. Set clear performance standards for internal auditors and the internal audit activity.
- D. Manage and support a quality assurance and improvement program.
正解：C
質問 # 88
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
- A. 1 and 3.
- B. 1 and 2.
- C. 2 and 3.
- D. 2 and 4.
正解：D
質問 # 89
A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?
- A. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
- B. Require the physician to submit a signed statement attesting that the treatments had been performed.
- C. Use computer software to identify abnormal claims based on the insured's age and medical history.
- D. Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.
正解：C
質問 # 90
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