最新的CRMA Certification認證 IIA-CRMA考試題庫

問題1

Who is responsible for setting the risk appetite?

A. Chief risk officer.

B. Board of directors.

C. Operations management.

D. External auditors.

正確答案: B

問題2

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 the IIA Code of Ethics because the auditor withheld meaningful information.

C. 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.

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

正確答案: D

問題3

What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

A. To help the internal audit activity complete its annual assurance plan.

B. To identify inefficiencies within the internal audit team.

C. To help improve the overall quality of the internal audit activity's work.

D. To identify key risks and areas of concern within the organization.

正確答案: C

問題4

According to IIA guidance, which of the following external groups is most likely to represent a liability risk, based on activities associated with the organization's corporate social responsibility program?

A. Investors.

B. Consumers.

C. Activists.

D. Suppliers.

正確答案: C

問題5

Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.

A. 2 and 3 only

B. 1, 2, and 4 only

C. 1 and 4 only

D. 3 and 4 only

正確答案: B

問題6

According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A. The charter should define the consulting services that the internal audit activity is permitted to perform.

B. The CEO periodically should assess whether the terms of the charter continue to be adequate.

C. Senior management should approve the charter before it is submitted to the board.

D. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.

正確答案: C

問題7

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 2 only

B. 2 and 3 only

C. 1 and 4 only

D. 3 and 4 only

正確答案: A

問題8

In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?

A. The customer service department is not forwarding complaints to the accounts receivable department.

B. Employees are submitting fraudulent expense reports.

C. Invoices are not being mailed to customers.

D. An employee is tampering with customer checks.

正確答案: D

問題9

According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?

A. The audit committee and the external auditors.

B. Senior management and management of the audited area.

C. Senior management and the external auditors.

D. The audit committee and senior management.

正確答案: D

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