IIA IIA-CRMA-ADV 問題集

質問 1：
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
A. Acceptance of gifts policy.
B. Usage of IT system policy.
C. Risk management framework.
D. Personal responsibility policy.
正解：A

質問 2：
The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?
A. Demonstrated compliance with procedures.
B. Engagement supervision.
C. Employment of tools and techniques.
D. Due professional care.
正解：B

質問 3：
According to IIA guidance, which of the following statements is true?
A. IT risks and related controls are operational and best identified using a bottom-up approach.
B. The overall focus of the framework is on significant controls in all critical IT applications.
C. Risks in IT processes are best mitigated by individual controls.
D. Control process risks are found at multiple layers of the IT environment.
正解：D

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. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
B. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
C. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.
D. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
正解：B

質問 5：
An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?
A. Ethical behavior should be incorporated into performance evaluations.
B. Senior management should be granted specific exemptions to the code of ethics.
C. Ethics should vary with local customs in the organization's foreign operations.
D. Whistleblowing should be discouraged because it can cause distrust among employees.
正解：A

質問 6：
According to IIA guidance, which of the following should be formally documented in the internal audit charter?
A. The budgeting process for the internal audit activity.
B. The internal audit activity's responsibility for imposing risk management processes.
C. The nature of consulting services provided by the internal audit activity.
D. The internal audit activity's responsibility for the organization's governance framework.
正解：C

質問 7：
An internal auditor completed an audit of a bank's loan department and found all significant risks to be managed adequately through effective internal controls. Which of the following would be an appropriate conclusion to report to management?
A. The inherent risk is higher than or equal to the risk tolerance.
B. The inherent risk is lower than or equal to the risk tolerance.
C. The residual risk is lower than or equal to the risk appetite.
D. The residual risk is higher than or equal to the risk appetite.
正解：C

質問 8：
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
A. To fulfill regulatory and compliance requirements.
B. To achieve and maintain sustainable development.
C. To enable Triple Bottom Line reporting capability.
D. To facilitate the conduct of risk assessment.
正解：B