最新的 CRMA Certification IIA-CRMA-ADV 免費考試真題:

1. Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.

A) 1 and 2.
B) 1 and 3.
C) 3 and 4.
D) 2 and 3.

2. After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

A) At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.
B) In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.
C) In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.
D) To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.

3. According to IIA guidance, which of the following statements is true?

A) Risks in IT processes are best mitigated by individual controls.
B) IT risks and related controls are operational and best identified using a bottom-up approach.
C) Control process risks are found at multiple layers of the IT environment.
D) The overall focus of the framework is on significant controls in all critical IT applications.

4. Which of the following describes a key characteristic related to effective organizational communication?

A) A well-designed system of internal controls.
B) A culture of integrity and transparency.
C) Comprehensive supervisory and verification procedures.
D) Unique operating environments with varying complexity.

5. According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A) Knowledge and skills needed to perform activities.
B) Authority and responsibility to resolve issues.
C) Framework to plan, execute and monitor activities.
D) Integrated responses to multiple risks.

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