IIA IIA-CRMA-ADV 問題集

質問 1：
Which of the following conditions is the most likely indicator of fraud?
A. A manager regularly assumes subordinates' duties.
B. Commissions are paid based on verified increases to sales.
C. Departmental reports are consistently issued in an untimely manner.
D. Lower earnings occur during the industry's down cycle.
正解：A

質問 2：
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The auditcommittee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?
A. Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
B. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
C. Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
D. Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
正解：D

質問 3：
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?
A. Foam fire extinguishers are operable to protect against electrical fires.
B. Adequate signs are in place to assist in locating safety equipment.
C. Swipe card access is required to gain access to the server room.
D. Servers are secured individually to their racks by locks.
正解：B

質問 4：
An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?
A. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.
B. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
C. Stakeholders will have more assurance that the risks are assessed consistently.
D. Management will be able to reduce inherent risk because they will have a better understanding of risk.
正解：C

質問 5：
Which of the following combinations of conditions is most likely a red flag for fraud?
A. Hiring an employee with a prior fraud conviction and yearly management review.
B. The practice of surprise audits and the implementation of an employee support program.
C. A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.
D. Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.
正解：D

質問 6：
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?
A. Risk capacity.
B. Risk tolerance.
C. Risk identification.
D. Risk appetite.
正解：B

質問 7：
Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?
A. Manage and support a quality assurance and improvement program.
B. Apply problem-solving techniques for routine situations.
C. Set clear performance standards for internal auditors and the internal audit activity.
D. Maintain industry-specific knowledge appropriate to the audit engagements
正解：C

質問 8：
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
A. The CAE initials and dates every working paper after it has been reviewed.
B. The CAE completes an engagement working paper checklist.
C. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
D. The CAE prepares a memorandum discussing the results of the working paper review.
正解：C