IIA-CRMA-ADV 試験問題と解答 - 模擬練習 - 練習問題・模擬試験

Question No : 1
Which of the following is a second line of defense in effective risk management and control?

A.Purchasing department.
B.Compliance department.
C.Credit department.
D.Internal audit department.

正解:

Question No : 2
Which of the following controls is not appropriate for sales in a manufacturing organization?

A.Customers' orders are recorded promptly.
B.Goods shipped are matched with valid customer orders.
C.Goods returned are inspected for damage by the receiving department for proper disposition.
D.Sales department approval is required for credit sales transactions.

正解:

Question No : 3
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:

Question No : 4
According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?

A.The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
B.The extent of assurance services necessary to ensure that all risks are identified.
C.The cost of providing the assurance services in relation to potential benefits.
D.The probability of significant errors, irregularities or instances of noncompliance.

正解:

Question No : 5
Which of the following decisions made during the testing phase of a compliance audit requires the most judgment by an internal auditor?

A.Which sampling methodology to select for testing.
B.Which fields to examine on each invoice.
C.Whether an individual expenditure is allowable.
D.What level of noncompliance is acceptable.

正解:

Question No : 6
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The auditcommittee requests an assessment of regulatory compliance. According to IIA guidance, which of the following is the CAE's best course of action?

A.Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
B.Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
C.Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
D.Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.

正解:

Question No : 7
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.Accept the assignment and use control self-assessment to complete the project.
B.Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
C.Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
D.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.

正解:

Question No : 8
Maintain open and effective communications with the audit committee.

A.1 and 2 only
B.3 and 4 only
C.1, 3, and 4 only
D.2, 3, and 4 only

正解:

Question No : 9
Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?

A.A risk and control matrix.
B.A flowchart.
C.A walk-through.
D.A process narrative.

正解:

Question No : 10
According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?

A.The board.
B.The chief audit executive.
C.Senior management.
D.The external auditors.

正解:

Question No : 11
Perform assurance procedures with sufficient care to ensure that all risks are identified.

A.1 and 2 only
B.1 and 3 only
C.2 and 3 only
D.1, 2, and 3

正解:

Question No : 12
Why is a code of ethics for the internal audit profession necessary?

A.It ensures that all members of the profession possess the same level of competence.
B.It provides auditors with protection from lawsuits.
C.It guides internal auditors in their service to others.
D.It requires auditors to exhibit loyalty to their organizations.

正解:

Question No : 13
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

A.The internal auditor reviews the physical access to merchandise during an inventory count.
B.The audit manager conducts an internal quality assessment of the internal audit activity’s adherence to the Standards.
C.The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
D.The board approves the annual performance evaluation of the chief audit executive.

正解:

Question No : 14
Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?

A.A Bedford analysis of orders filled to average delivery times.
B.Decision trees rating actual performance against requirements.
C.Queuing theory to assess potential bottlenecks in the process.
D.A program evaluation and review technique chart.

正解:

Question No : 15
During an engagement, an internal auditor decided to use variance analysis as an auditing techniques.
Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?

A.Report the deviations immediately to the audit committee.
B.Gather additional information to determine the cause of the deviations.
C.Conclude that the budget was unreasonably set and accept the deviations.
D.Perform alternative forms of analytical procedures which provide no deviations.

正解:

IIA-CRMA-ADV 問題練習