최신 IIA-CRMA 무료덤프 - IIA Certification in Risk Management Assurance (CRMA)
Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?
정답: C
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?
정답: B
Non-statistical sampling does not require which of the following?
정답: C
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
정답: C
The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards, which of the following statements regarding workpaper supervision is not true?
정답: A
Which of the following is an example of a directive control?
정답: D
According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?
정답: C
An internal auditor is conducting an engagement in the accounts payable department, which includes expressing an opinion at the micro level. According to IIA guidance, which of the following statements is true regarding micro-level opinions?
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.
정답: D
Which of the following must be in existence as a precondition to developing an effective system of internal controls?
정답: A
Which of the following does not need to be defined in the internal audit charter?
정답: C
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
정답: C
Which of the following scenarios exemplifies a potential internal control weakness?
정답: C
Which of the following combinations of conditions is most likely a red flag for fraud?
정답: D
According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?
정답: B
What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?
정답: A