お手軽にダウンロードできるIIA-CRMA-ADV試験問題集が更新されたのは285問があります
最新更新されたのはIIA-CRMA-ADV試験問題2025年更新
質問 # 27
Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.
- A. 3 and 4.
- B. 2 and 4.
- C. 1 and 3.
- D. 1 and 2.
正解：A
質問 # 28
Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance?
1. The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2. The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3. The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4. The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.
- A. 4 only.
- B. 2 and 4.
- C. 1 only.
- D. 3 and 4.
正解：C
質問 # 29
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. 2, 3, and 4.
- B. 1,2, and 3.
- C. 1.3, and 4.
- D. 1.2, and 4.
正解：A
質問 # 30
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
- A. CAE reviews and approves the annual audit plan.
- B. CAE reports to the board regarding audit staff performance evaluation and compensation.
- C. CAE meets privately with The board at least annually.
- D. CAE meets privately with The CEO at least annually.
正解：B
質問 # 31
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 initials and dates every working paper after it has been reviewed.
- B. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
- C. The CAE completes an engagement working paper checklist.
- D. The CAE prepares a memorandum discussing the results of the working paper review.
正解：B
質問 # 32
Which of the following statements is true regarding assurance services provided to clients outside of the organization?
- A. The nature of assurance services for outside clients should be defined in the internal audit charter.
- B. Assurance services for outside clients are not covered under the internal audit charter.
- C. Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
- D. The nature of assurance services for outside clients is the same as for internal clients.
正解：A
質問 # 33
Which of the following is not an objective of internal control?
- A. Validation.
- B. Compliance.
- C. Efficiency.
- D. Accuracy.
正解：A
質問 # 34
Management of a publicly-held organization requires the internal audit activity to be involved with quarterly financial statements, which are made public and used internally. Which of the following explanations of management's decision is least plausible?
- A. Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.
- B. Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.
- C. Management may be concerned about its reputation in the financial markets.
- D. Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.
正解：D
質問 # 35
Which of the following is most likely to function as a directive control?
- A. Cycle counts.
- B. Insurance claims.
- C. Alert employees.
- D. Security dogs.
正解：C
質問 # 36
Which of the following is an example of a transaction-level control?
- A. Human resource policies.
- B. Inventory counts.
- C. Reconciliations of primary accounts.
- D. Tone at the top.
正解：C
質問 # 37
Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.
- A. 3 and 4 only
- B. 1 and 4 only
- C. 2 and 3 only
- D. 1, 2, and 4 only
正解：D
質問 # 38
A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?
- A. An entry level position does not require expertise in any particular area.
- B. The candidate's information systems knowledge and real-world experience in internal auditing.
- C. Accounting skills can be learned over time with appropriate training.
- D. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
正解：B
質問 # 39
The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?
- A. Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.
- B. Accepting the money would violate the IIA Code of Ethics.
- C. Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.
- D. Accepting the money would be prohibited only if it were non-customary.
正解：B
質問 # 40
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
- A. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
- B. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
- C. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
- D. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
正解：B
質問 # 41
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 scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.
- B. The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.
- C. The scope, findings, risks, recommendations, and agreed-upon improvement actions.
- D. The number and types of people involved in the assessment, costs, and duration of the QAIP
正解：C
質問 # 42
Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?
- A. So that the individual objectivity of the internal audit staff can be more clearly established.
- B. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.
- C. So that there is assurance of the internal audit staff's proficiency to complete audit activities.
- D. Because management requires the review to measure effectiveness of the internal audit activity.
正解：B
質問 # 43
Which of the following is an example of a risk avoidance strategy?
- A. Hedging against exchange rate variations.
- B. Selling a nonstrategic business unit.
- C. Outsourcing a high-risk activity.
- D. Limiting access to an organization's data center.
正解：B
質問 # 44
The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?
- A. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
- B. "Certified 100% accuracy, per the International Standards of External Assessment."
- C. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
- D. "Completed with the advance certification of the External Assessors Association for Auditing Review."
正解：C
質問 # 45
An internal audit charter describes the mission and scope of the internal audit activity (IAA), responsibilities of the IAA, accountability of the chief audit executive, independence of the IAA, and standards followed by the IAA. Which of the following also should be included in the charter?
- A. The purpose of the IAA.
- B. A detailed audit plan or program for the year.
- C. The job specifications and descriptions of the internal audit staff.
- D. The IAA's right to have unrestricted access to functions, records, personnel, and physical property.
正解：D
質問 # 46
What is the purpose of a secondary control?
- A. lt combines with other controls to help reduce significant risk exposures to an acceptable level.
- B. It helps to ensure the completeness and accuracy of automated controls in a system environment.
- C. It replaces primary controls that are either ineffective or cannot fully mitigate a risk.
- D. It partially reduces the residual risk level when a key control does not operate effectively.
正解：A
質問 # 47
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