IIA-CRMA-ADVの無料問題集（285題）、IIA-CRMA-ADV認定試験参考書

IIA IIA-CRMA-ADV 問題集

試験コード：IIA-CRMA-ADV

試験名称：Certification in Risk Management Assurance

最近更新時間：2025-06-23

問題と解答：全285問

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質問 1：
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?
A. Shareholders and investors.
B. Marketplace competition.
C. Employees' families.
D. Working conditions.
正解：C

質問 2：
While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?
A. Independence.
B. Objectivity.
C. Proficiency.
D. Due professional care.
正解：D

質問 3：
An internal auditor wants to sample data to test an audit theory in a cost-effective way. Which of the following sampling strategies should she use?
A. Neither approach to testing the audit theory would be cost effective.
B. A combination of both statistical and nonstatistical sampling.
C. Statistical sampling only
D. Nonstatistical sampling only
正解：D

質問 4：
Which of the following is most likely to enhance an internal auditor's objectivity?
A. An auditor is unrestricted in determination of scope.
B. An auditor performs his work free from interference.
C. An auditor is appropriately able to communicate results.
D. An auditor avoids conflicts of interest.
正解：D

質問 5：
According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?
A. It is required to demonstrate that effective engagement supervision has occurred.
B. It increases the likelihood of obtaining the audit client's agreement with the results.
C. It ensures that an appropriate chain of evidence is maintained through the workpapers.
D. It helps ensure that appropriate professional judgments and conclusions are made.
正解：D

質問 6：
To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?
A. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.
B. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
C. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
D. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
正解：A

質問 7：
Management of a publicly-held organization requires the internal audit activity to be involved with quarterly financial statements, which are made public and used internally. Which of the following explanations of management's decision is least plausible?
A. Management may be concerned about its reputation in the financial markets.
B. Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.
C. Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.
D. Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.
正解：D

質問 8：
According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?
A. Risks have been accurately analyzed and evaluated.
B. The board is appropriately addressing intolerable risks.
C. All controls are both adequate and efficient.
D. All risks have been identified and mitigated.
正解：A

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IIA Certification in Risk Management Assurance 認定 IIA-CRMA-ADV 試験問題:

1. Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1. Acceptance of CAATs findings by entity management.
2. Computer knowledge and expertise of the auditor.
3. Time constraints.
4. Level of audit risk.

A) 1 and 4
B) 2, 3, and 4
C) 2 and 3 only
D) 1, 2, and 3

2. Which of the following statements describes a control failure that is not directly attributable to a customer billing application?
1. End users have raised a number of concerns regarding data integrity.
2. An untested program change is transferred from the test environment to production.
3. Purchase history does not reconcile with accounts receivable for some customers.
4. End user security is inadvertently granted to an unauthorized individual by management.

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

3. A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?

A) Control environment.
B) Control activities.
C) Information and communication.
D) Monitoring activities.

4. A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?

A) She may participate, but she must be supervised by the auditor in charge.
B) She may participate, but only after she has completed one year with the IAA.
C) She may participate for training purposes, to build her knowledge of the IAA.
D) She may participate, because she did not previously work in the Human Resources Department.

5. Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

A) They are useful in assessing risk.
B) They require yes/no responses to specific questions, not open-ended responses.
C) They serve as a reminder of what controls should exist in a process.
D) They do not capture all controls that may exist.

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： C

質問 # 3
正解： A

質問 # 4
正解： D

質問 # 5
正解： D