IIA IIA-CRMA 問題集

質問 1：
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
A. 1, 2, 3, and 4
B. 1 and 4 only
C. 1, 2, and 3 only
D. 2 and 3 only
正解：C

質問 2：
According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?
A. The extent of assurance services necessary to ensure that all risks are identified.
B. The cost of providing the assurance services in relation to potential benefits.
C. The probability of significant errors, irregularities or instances of noncompliance.
D. The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
正解：A

質問 3：
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
A. Compensating control.
B. Preventive control.
C. Detective control.
D. Corrective control.
正解：B

質問 4：
Which of the following is the most common way that occupational fraud is detected?
A. Key controls.
B. Internal audits.
C. External audits.
D. Whistleblower hotline.
正解：D

質問 5：
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 6：
Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?
A. Supervision of the chief audit executive (CAE) by senior management.
B. CAE certification.
C. Organizational status and objectivity.
D. Organizational knowledge and skills.
正解：C

質問 7：
The manager for an organization's accounts payable department resigned her post in that capacity. Three months later, she was recruited to the internal audit activity and has been working with the audit team for the last eight months. Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?
A. An assurance review for a sales program on which she previously provided consultation.
B. A review of the employees' sports club finances, which are overseen by the chief audit executive.
C. A consulting engagement related to a new accounts payable optimization initiative.
D. An operations audit of the accounts payable department.
正解：B

質問 8：
A chief audit executive (CAE) is selecting an internal audit team to perform an audit engagement that requires a high level of knowledge in the areas of finance, investment portfolio management, and taxation. If neither the CAE nor the existing internal audit staff possess the required knowledge, which of the following actions should the CAE take?
A. Select the most experienced auditors in the department to perform the engagement.
B. Postpone the audit until the CAE hires internal audit staff with the required knowledge.
C. Hire consultants who possess the required knowledge to perform the engagement.
D. Ask the audit committee to decide the course of action.
正解：C

質問 9：
An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?
A. Lower sales volume.
B. Higher inventory turnover.
C. Lower obsolete stock disposal.
D. Higher operating margin.
正解：A