IIA-CRMA-ADV問題集、IIA実際の試験問題

質問 1

Which of the following is a weakness of observation as audit evidence?

A. It cannot be used to test the completeness assertion.

B. It cannot be relied upon because the evidence is not persuasive.

C. It cannot be used to test the occurrence assertion.

D. It cannot be used to test the existence assertion.

正解: A

質問 2

Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A. The CAE utilizes an external third party to make an objective recommendation after each working paper review.

B. The CAE prepares a memorandum discussing the results of the working paper review.

C. The CAE initials and dates every working paper after it has been reviewed.

D. The CAE completes an engagement working paper checklist.

正解: A

質問 3

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. Set clear performance standards for internal auditors and the internal audit activity.

C. Apply problem-solving techniques for routine situations.

D. Manage and support a quality assurance and improvement program.

正解: B

質問 4

Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?

A. Immediately notify management of the area under review and the other internal auditors involved in the engagement.

B. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.

C. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.

D. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.

正解: A

質問 5

Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?

A. The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.

B. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.

C. The auditor tested samples of transactions to test the cash function's process flows.

D. After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.

正解: D

質問 6

If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

A. Seek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.

B. Terminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.

C. Refer the client to the IAA's charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.

D. Terminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.

正解: C

質問 7

Which of the following is a preventive control?

A. Reconciling purchase orders with approvals.

B. Placing controls on physical access to inventory.

C. Reviewing expense accounts for irregularities.

D. Creating an audit trail.

正解: B

質問 8

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. Rotate internal auditors among different engagement assignments.

C. Assign more experienced internal auditors to mentor the less experienced auditors.

D. Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.

正解: B

質問 9

In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?

A. Maintaining industry-specific knowledge appropriate to the organization.

B. Maintaining technical aspects of accounting standards and reporting processes.

C. Assessing how IT contributes to organization objectives, risks, and relevance to audit.

D. Understanding regulatory and legal framework and assessing its relevance.

正解: D

質問 10

Which of the following are core responsibilities to be included in the internal audit charter?
1. Review reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information.
2. Determine the adequacy and effectiveness of the organization's systems of internal accounting and operating controls.
3. Participate in the planning and performance of audits of potential acquisitions with the organization's outside accountants and other members of the corporate staff.
4. Report to those members of management who should be informed of results of audit examinations, the audit opinions formed, and the recommendations made.

A. 2 and 4.

B. 1 and 4.

C. 1 and 2.

D. 2 and 3.

正解: C

IIA Certification in Risk Management Assurance - IIA-CRMA-ADV 模擬練習