IIA-CRMA 試験問題と解答 - 模擬練習 - 練習問題・模擬試験

Question No : 1
An accounts receivable clerk receives cash payments, posts the payments to customer accounts, and prepares the daily cash deposit.
The clerk has been stealing some cash and manipulating the customer payments to hide the theft.
This fraud could be detected with which of the following controls?

A.Monthly bank reconciliations are performed by the clerk on a timely basis.
B.Total cash deposits for the month are reconciled to the cash receipts journal.
C.Names, amounts, and dates on remittance advices are reconciled with the names, amounts, and dates recorded in the cash receipts journal.
D.Total cash deposits are compared with the bank reconciliation.

正解:

Question No : 2
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?

A.The scope of store operations audits should exclude compliance.
B.Store operations audits can be fully executed with appropriate disclosure to the board.
C.Store operations audits should be performed by an external service provider.
D.A store operations compliance audit should be performed by a staff internal auditor under the direction of the CA

正解:

Question No : 3
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 : 4
A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior.
Which of the following is the most appropriate action for the CAE to take?

A.The CAE should not interfere because there is no evidence that a conflict of interest has occurred.
B.The CAE should remind the senior auditor of his obligation to be objective and impartial.
C.The CAE should change the senior auditor's assignment and take corrective action for the auditor's failure to disclose the conflict of interest.
D.The CAE should require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.

正解:

Question No : 5
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.Diversifying the risk that network access will not be available to legitimate, authorized users.
B.Accepting the risk that there may be attempts at unauthorized access to the network.
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:

Question No : 6
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 : 7
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

A.Continuing professional education can be obtained through IAA involvement in research projects.
B.Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.
C.Completion of self-study courses fulfills IAA continuing professional education requirements.
D.Specialized education that meets unique organizational needs cannot qualify as IAA professional development.

正解:

Question No : 8
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

A.They serve as a reminder of what controls should exist in a process.
B.They require yes/no responses to specific questions, not open-ended responses.
C.They do not capture all controls that may exist.
D.They are useful in assessing risk.

正解:

Question No : 9
An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area.
Which of the following would be the best course of action for the CAE to follow?

A.Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
B.Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.
C.Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
D.Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.

正解:

Question No : 10
What is the primary purpose of a fishbone diagram?

A.To depict the areas of responsibility for departments in an organization.
B.To plan and control complex projects, such as internal audits.
C.To represent the frequencies of adverse conditions in a given process.
D.To identify the possible causes of adverse conditions.

正解:

Question No : 11
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

A.The periodic rotation of procurement officers' assignments to supplier accounts.
B.A pre-award financial capacity analysis of suppliers.
C.An automated computer report, organized by supplier, of any invoices for the same amount.
D.Periodic inventories of kiln-dried wood at the organization's warehouse.

正解:

Question No : 12
To identify potential efficiency improvements.

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

正解:

Question No : 13
Why are preventative controls generally preferred to detective controls?

A.Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.
B.Because preventive controls are more sensitive and identify more exceptions than detective controls.
C.Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.
D.Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.

正解:

Question No : 14
Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization’s senior management.

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

正解:

Question No : 15
Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?

A.Hire a risk consultant.
B.Implement a hedging strategy.
C.Maintain a large foreign currency balance.
D.Insist that customers only pay in a stable currency.

正解:

IIA-CRMA 問題練習