IIA IIA-CRMA 問題集

質問 1：
During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?
A. The IIA's Code of Ethics.
B. MA Standards.
C. Internal audit charter.
D. Definition of Internal Auditing.
正解：C

質問 2：
Which of the following is a detective control strategy against fraud?
A. Implementing a control self-assessment.
B. Requiring employees to attend ethics training.
C. Performing background checks on employees.
D. Performing a surprise audit.
正解：D

質問 3：
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
A. The CAE would need to procure external services to deliver the internal audit assurance program.
B. There is no expertise within the internal audit team for detecting and investigating fraud.
C. There is no expertise within the internal audit team for auditing an IT engagement.
D. There is no available expertise on the internal audit team to perform a consulting engagement.
正解：B

質問 4：
Which of the following would most likely be considered a red flag for fraud?
A. An employee with significant personal debt is in charge of handling large wire transfers for the organization.
B. An employee in charge of payroll disbursements has rotated these duties with several colleagues.
C. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.
D. An organization lacks a whistleblower hotline for reporting suspicious activity.
正解：A

質問 5：
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
A. Performance management.
B. Governance, risk, and control.
C. Business acumen.
D. Internal audit delivery.
正解：A

質問 6：
When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:
A. Gather factual data on several different topics.
B. Obtain information based on the person's own perspective.
C. Determine agreement or disagreement with a stated viewpoint.
D. Obtain specific answers and maximize efficiency.
正解：B

質問 7：
Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?
A. Providing assurance that risks are evaluated correctly.
B. Evaluating risk management processes.
C. Supporting managers to identify ways to mitigate risks.
D. Recommending accountability for risk management.
正解：D

質問 8：
Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
1. Periodically report about the accounting standards followed by the organization.
2. Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
3. Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
4. Maintain open and effective communications with the audit committee.
A. 2, 3, and 4 only
B. 1 and 2 only
C. 3 and 4 only
D. 1, 3, and 4 only
正解：A

質問 9：
After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?
A. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.
B. In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.
C. At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.
D. To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.
正解：C