[2024年更新]早速ゲットしてトップランクのIIA IIA-CRMA-ADV試験問題集
パスする秘訣はIIA-CRMA-ADVをゲットして認証された試験エンジンPDF
質問 # 104
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
- A. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
- B. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
- 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：A
質問 # 105
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?
- A. Pursuing as many professional certifications as possible.
- B. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
- C. Participating in on-the-job training in various departments of the organization.
- D. Attending annual professional conferences and seminars.
正解：B
質問 # 106
Which of the following best demonstrates the authority of the internal audit activity?
- A. Achieving engagement objectives.
- B. Suggesting alternatives to decision makers.
- C. Determining the scope of internal audit services.
- D. Improving the integrity of information.
正解：C
質問 # 107
Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
- A. Identify key stakeholders and their expectations.
- B. Establish a governance committee.
- C. Delegate authority to members of senior management.
- D. Determine the organization's overall risk appetite.
正解：A
質問 # 108
A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements. According to IIA guidance, which of the following actions would best help the CAE reach this objective?
- A. Engage a consultant to benchmark the IAA's training program against its peers.
- B. Require that all staff obtain a minimum of two relevant audit certifications.
- C. Assign one experienced manager to better coordinate staff training and development activities.
- D. Perform a gap analysis of the IAA's existing knowledge, skills and competencies.
正解：D
質問 # 109
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?
- A. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
- B. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
- C. The use of innovative technology and data analysis techniques.
- D. The extent of work needed to achieve the engagement's objectives.
正解：D
質問 # 110
A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director's independence?
- A. Reviewing the company's policy for foreign currency translation adjustments for compliance with accounting standards.
- B. Performing a pre-implementation review of the company's payroll application.
- C. Preparing the financial statements for the company's defined contribution plan.
- D. Providing the COBIT framework as a possible IT management tool.
正解：C
質問 # 111
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?
- A. The services may preclude assurance services from the consulting engagement.
- B. The services must be aligned with those defined in the internal audit charter.
- C. The services impose no responsibility to communicate information other than to the engagement client.
- D. The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
正解：D
質問 # 112
Which of the following risk management activities is most appropriate for an internal auditor to undertake?
- A. Coordinate risk management activities.
- B. Implement risk responses on management's behalf.
- C. Impose risk management processes.
- D. Review the management of key risks.
正解：D
質問 # 113
Management has asked the chief audit executive (CAE) to provide assurance on the organization's automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement. Which of the following would be the best response by the CAE?
- A. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
- B. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
- C. Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the current audit staff does not have the knowledge and skills required.
- D. Accept the assignment and use control self-assessment to complete the project.
正解：B
質問 # 114
According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?
- A. Aligning risk appetite and strategy.
- B. Enhancing risk response decisions.
- C. Reducing operational surprises and losses.
- D. Assessing the risk factors.
正解：D
質問 # 115
According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?
- A. The audit committee and the external auditors.
- B. Senior management and the external auditors.
- C. The audit committee and senior management.
- D. Senior management and management of the audited area.
正解：C
質問 # 116
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 2 only
- B. 2 and 3 only
- C. 3 and 4 only
- D. 1 and 4 only
正解：B
質問 # 117
Which of the following is an example of collusion?
- A. An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
- B. A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
- C. A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
- D. An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.
正解：B
質問 # 118
Which of the following is not an appropriate activity for internal auditors to perform?
- A. Recommend management seek a consulting firm to advise on outsourcing.
- B. Accumulate data, obtain varying views, and report information to senior management.
- C. Implement solutions for specific organizational problems.
- D. Highlight matters that require management's attention.
正解：C
質問 # 119
An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate).
Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?
- A. Ratio estimation.
- B. Variability tolerance.
- C. Stratification.
- D. Acceptance sampling.
正解：A
質問 # 120
In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?
- A. The customer service department is not forwarding complaints to the accounts receivable department.
- B. Invoices are not being mailed to customers.
- C. An employee is tampering with customer checks.
- D. Employees are submitting fraudulent expense reports.
正解：C
質問 # 121
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?
- A. Reporting objectives.
- B. Compliance objectives.
- C. Strategic objectives.
- D. Operational objectives.
正解：D
質問 # 122
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. Because management requires the review to measure effectiveness of the internal audit activity.
- B. So that there is assurance of the internal audit staff's proficiency to complete audit activities.
- C. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.
- D. So that the individual objectivity of the internal audit staff can be more clearly established.
正解：C
質問 # 123
A manufacturing line supervisor joins the internal audit activity for a two-year rotational job assignment and is assigned to an accounts receivable audit. With regard to this assignment, which of the following should be the primary concern of the audit manager?
- A. Organizational independence.
- B. Individual independence.
- C. Due professional care.
- D. Individual objectivity.
正解：C
質問 # 124
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