IIA IIA-CRMA 問題集

質問 1：
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?
A. Shareholders and investors.
B. Marketplace competition.
C. Employees' families.
D. Working conditions.
正解：C

質問 2：
Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?
A. Manage and support a quality assurance and improvement program.
B. Apply problem-solving techniques for routine situations.
C. Set clear performance standards for internal auditors and the internal audit activity.
D. Maintain industry-specific knowledge appropriate to the audit engagements
正解：C

質問 3：
Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance?
1. The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2. The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3. The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4. The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.
A. 3 and 4.
B. 4 only.
C. 2 and 4.
D. 1 only.
正解：D

質問 4：
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
A. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
B. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
C. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
D. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
正解：A

質問 5：
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?
A. Compliance objectives.
B. Operational objectives.
C. Strategic objectives.
D. Reporting objectives.
正解：B

質問 6：
According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?
A. It is required to demonstrate that effective engagement supervision has occurred.
B. It increases the likelihood of obtaining the audit client's agreement with the results.
C. It ensures that an appropriate chain of evidence is maintained through the workpapers.
D. It helps ensure that appropriate professional judgments and conclusions are made.
正解：D

質問 7：
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?
A. They are useful in assessing risk.
B. They require yes/no responses to specific questions, not open-ended responses.
C. They serve as a reminder of what controls should exist in a process.
D. They do not capture all controls that may exist.
正解：D

質問 8：
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 9：
Management of a publicly-held organization requires the internal audit activity to be involved with quarterly financial statements, which are made public and used internally. Which of the following explanations of management's decision is least plausible?
A. Management may be concerned about its reputation in the financial markets.
B. Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.
C. Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.
D. Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.
正解：D