IIA IIA-CRMA 問題集

質問 1：
The audit committee is concerned that the small size of the internal audit activity (IAA) makes it impractical to achieve full conformance with the Standards. To address this concern, which of the following actions is most appropriate for the CAE to take?
A. The CAE should seek sufficient funding to increase audit resources to meet the minimum requirements of the Standards.
B. The CAE should explain that conformance with the Standards is essential and not dependent upon the size of the IAA.
C. The CAE should request the audit committee to review the Standards to identify specifically which are creating the greatest concern.
D. The CAE should agree with the audit committee and implement only those standards appropriate to the size of the IAA.
正解：B

質問 2：
Which of the following statements describes a control failure that is not directly attributable to a customer billing application?
1. End users have raised a number of concerns regarding data integrity.
2. An untested program change is transferred from the test environment to production.
3. Purchase history does not reconcile with accounts receivable for some customers.
4. End user security is inadvertently granted to an unauthorized individual by management.
A. 1 and 3.
B. 1 and 4.
C. 2 and 4.
D. 2 and 3.
正解：C

質問 3：
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 4：
During an account receivables audit, an internal auditor found a significant number of input errors resulting in a $500, 000 balance understatement.
Which of the following is the most important question the internal auditor should ask to develop an appropriate recommendation for this finding?
A. When?
B. Who?
C. Why?
D. How?
正解：C

質問 5：
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
A. Authorizing an investigation of an unsafe product.
B. Discussing periodic reports of ethical breaches.
C. Requesting a private meeting with senior management, without the presence of the chief audit executive.
D. Intervening during an audit involving ethical wrongdoing.
正解：D

質問 6：
Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.
A. 1 and 4 only
B. 1 and 3 only
C. 2 and 3 only
D. 2 and 4 only
正解：A

質問 7：
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
A. Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
B. Approve the annual budget and resource plan for the internal audit activity.
C. Encourage the CAE to communicate and coordinate with the external auditor.
D. Assist the CAE with hiring objective and competent internal audit staff.
正解：A

質問 8：
When an internal auditor applies due professional care to perform an assurance engagement, which of the following must she consider?
1. Findings of the last audit engagement performed.
2. Probability of significant errors, irregularities, or noncompliance.
3. Extent of work needed to achieve engagement objectives.
4. Cost of the engagement versus the potential benefits.
A. 1, 2, 3, and 4
B. 2, 3, and 4 only
C. 1 and 4 only
D. 2 and 3 only
正解：B

質問 9：
Which of the following is an example of a risk avoidance strategy?
A. Hedging against exchange rate variations.
B. Outsourcing a high-risk activity.
C. Selling a nonstrategic business unit.
D. Limiting access to an organization's data center.
正解：C