최신 IIA-CRMA-ADV 무료덤프 - IIA Certification in Risk Management Assurance

문제1

Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?

A. Internal auditor integrity enables users of internal auditors' work to make important business decisions.

B. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.

C. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.

D. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.

정답: A

문제2

The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?

A. Outsource the sensitive investigation to a third-party consultant with fraud expertise.

B. Proceed with the investigation, as internal auditors are not required to have fraud expertise.

C. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.

D. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.

정답: A

문제3

Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?

A. Queuing theory to assess potential bottlenecks in the process.

B. A Bedford analysis of orders filled to average delivery times.

C. A program evaluation and review technique chart.

D. Decision trees rating actual performance against requirements.

정답: A

문제4

Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

A. Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.

B. If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.

C. The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.

D. The internal audit activity should have appropriate knowledge and competence to conduct an asses
.......framework.

정답: D

문제5

An organization decides to take no action on one of its financial risks because the cost of implementing the control outweighs the value of the asset being protected. Which of the following best describes this risk strategy?

A. Risk sharing.

B. Risk acceptance.

C. Risk-benefit analysis.

D. Risk avoidance.

정답: B

문제6

Who is responsible for setting the risk appetite?

A. External auditors.

B. Chief risk officer.

C. Board of directors.

D. Operations management.

정답: C

문제7

Which of the following is a valid statement about the use of visual observations during an audit engagement?
1. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
2. Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.
3. Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.
4. Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization's senior management.

A. 1 and 4 only

B. 1 and 2 only

C. 3 and 4 only

D. 2 and 3 only

정답: B

문제8

Allegations have been made that an organization's share price has been manipulated.
Which of the following would provide an internal auditor with the most objective evidence in this case?

A. Former members of management.

B. Former financial consultants.

C. Major shareholders of the organization.

D. Large customers of the organization.

정답: B

문제9

A large sales organization maintains a system of internal control according to the COSO model and has updated its code of conduct. This change relates to which component of the COSO framework?

A. Commitment.

B. Control environment.

C. Control activities.

D. Information and communication.

정답: B

문제10

Which of the following is an example of a risk avoidance strategy?

A. Outsourcing a high-risk activity.

B. Limiting access to an organization's data center.

C. Selling a nonstrategic business unit.

D. Hedging against exchange rate variations.

정답: C

문제11

According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A. The services may preclude assurance services from the consulting engagement.

B. The services must be aligned with those defined in the internal audit charter.

C. The services impose no responsibility to communicate information other than to the engagement client.

D. The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.

정답: D

문제12

A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement, and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive, but performs no further follow-up.
Which of the following statements is true about the auditor's actions?

A. They are not in violation of the Standards but are in violation of the IIA Code of Ethics.

B. They are in violation of neither the IIA Code of Ethics nor the Standards.

C. They are in violation of the IIA Code of Ethics because the auditor withheld meaningful information.

D. They are in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.

정답: B

최신 IIA-CRMA-ADV 무료덤프 - IIA Certification in Risk Management Assurance

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