100% 高得点合格保証IIA-CRMA無制限285解答で[2023]
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質問 # 115
An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?
- A. Ethical behavior should be incorporated into performance evaluations.
- B. Whistleblowing should be discouraged because it can cause distrust among employees.
- C. Senior management should be granted specific exemptions to the code of ethics.
- D. Ethics should vary with local customs in the organization's foreign operations.
正解：A
質問 # 116
Which of the following actions should an internal auditor take to exercise due professional care?
1. Consider the probability of significant noncompliance in each audit engagement.
2. Weigh the cost of assurance against the benefits.
3. Perform assurance procedures with sufficient care to ensure that all risks are identified.
- A. 1 and 3 only
- B. 1 and 2 only
- C. 1, 2, and 3
- D. 2 and 3 only
正解：B
質問 # 117
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 have direct and unrestricted access to personnel and information throughout the organization and the governing board.
- B. 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.
- C. Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.
- 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 # 118
If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?
- A. Taking accountability for risk management.
- B. Providing consolidated reporting on risks.
- C. Making decisions on risk responses.
- D. Imposing risk management processes.
正解：B
質問 # 119
A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?
- A. Accepted.
- B. Residual.
- C. Net.
- D. Inherent.
正解：D
質問 # 120
What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?
- A. Accepting the risk that there may be attempts at unauthorized access to the network.
- B. Diversifying the risk that network access will not be available to legitimate, authorized users.
- C. Avoiding the risk of having a direct network connection to un-trusted networks.
- D. Sharing the risk that either firewall could be compromised by hackers.
正解：B
質問 # 121
An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.
As a result, which IIA Code of Ethics principle is presumed to be impaired?
- A. Competence.
- B. Flexibility.
- C. Objectivity.
- D. Independence.
正解：C
質問 # 122
During an audit engagement, the internal auditor discussed a risk mitigation recommendation with the manager of the area under review. The manager disagreed with the risk assessment and recommendation. The two failed to come up with an alternative solution, and the auditor decided to proceed with including the original recommendation in the engagement report. Which of the following is especially important in dealing with this type of situation?
- A. Technical skills in the area under review.
- B. Confidentiality and independence.
- C. Soft skills in communication, negotiation, and collaboration.
- D. Professional qualifications and certification in internal auditing.
正解：C
質問 # 123
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. 1 and 2 only.
- B. 2 and 3.
- C. 3 and 4.
- D. 1,2, and 4.
正解：A
質問 # 124
Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?
- A. Questioning of facility management, including the facility safety officer.
- B. Analysis of facility operating reports, focusing on instances when breakdowns occurred.
- C. Review of records involving safety violations, filed by facility production employees.
- D. Observation of the facility during operations.
正解：D
質問 # 125
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. Individual proficiency.
- B. Organizational independence.
- C. Due professional care.
- D. Professional objectivity.
正解：D
質問 # 126
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. 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.
- D. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
正解：D
質問 # 127
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
- A. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
- B. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
- C. The auditor recommends improvements for all of the organization's procedures and practices.
- D. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
正解：D
質問 # 128
Which of the following conditions is the most likely indicator of fraud?
- A. Commissions are paid based on verified increases to sales.
- B. Lower earnings occur during the industry's down cycle.
- C. A manager regularly assumes subordinates' duties.
- D. Departmental reports are consistently issued in an untimely manner.
正解：C
質問 # 129
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. Shareholders and investors.
- B. Working conditions.
- C. Marketplace competition.
- D. Employees' families.
正解：D
質問 # 130
Which of the following is a weakness of observation as audit evidence?
- A. It cannot be used to test the occurrence assertion.
- B. It cannot be relied upon because the evidence is not persuasive.
- C. It cannot be used to test the existence assertion.
- D. It cannot be used to test the completeness assertion.
正解：D
質問 # 131
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. Workpapers may be amended during the review process.
- B. Review notes of questions that arise during the review process must be retained.
- C. Dating and initialing each workpaper provides evidence of review.
- D. Workpaper review allows for staff training and development.
正解：B
質問 # 132
According to the HA Code of Ethics, which of the following statements best describes the principle of competency?
- A. Internal auditors shall perform their work with honesty, diligence, and responsibility.
- B. Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
- C. Internal auditors shall be prudent in the use of information acquired while performing their work.
- D. Internal auditors shall perform their work in accordance with the Standards.
正解：D
質問 # 133
Which of the following is an example of a management control technique?
- A. A budget.
- B. A risk assessment.
- C. The board of directors.
- D. The control environment.
正解：A
質問 # 134
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 percentage of past-due accounts receivable than that of other stores.
- B. A much higher percentage of past-due accounts receivable than that of previous years.
- C. A much higher bad debt expense as a percentage of sales than that of other stores.
- D. A much higher bad debt expense as a percentage of sales than that of previous years.
正解：C
質問 # 135
According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?
- A. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
- B. Providing personal tax preparation services for a fee for several employees during the lunch hour.
- C. Accepting a consulting request in the IT department without possessing the requisite experience.
- D. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
正解：D
質問 # 136
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
- A. 1, 2, and 3 only
- B. 1, 2, 3, and 4
- C. 2 and 3 only
- D. 1 and 4 only
正解：A
質問 # 137
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. Perform background checks of potential new employees before they are hired by the organization.
- C. Maintain a whistleblower hotline to identify inappropriate or illegal activity within the organization.
正解：C
質問 # 138
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