최신 IIA-CRMA-ADV 무료덤프 - IIA Certification in Risk Management Assurance
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?
정답: D
Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.
정답: D
Which of the following situations is most likely to impair internal audit objectivity?
정답: A
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
정답: D
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
정답: A
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.
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.
정답: B
Which of the following is an example of a detective control?
정답: B
An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?
정답: A
Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?
정답: B
Which of the following is most likely to be considered a control weakness?
정답: C
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
Which type of control does this scenario represent?
정답: C
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?
정답: A
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property. What change of risk response strategy does this course of action most likely reflect?
정답: C