IIA IIA-CRMA 問題集

質問 1：
An organization is facing a financial downturn and needs to impose major budget reductions to all departments. According to MA guidance, which of the following actions is most appropriate for the board to take to evaluate the potential impact on the internal audit activity?
A. Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
B. Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.
C. Ask appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
D. Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
正解：D

質問 2：
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant.
Which of the following tasks is appropriate for the CAE to undertake?
A. Set risk indicators and mitigation plans for management to implement.
B. Determine the number of significant risks for management to report to the board.
C. Coordinate and facilitate risk workshops for management to attend.
D. Establish the degree of risk appetite for management to accept.
正解：B

質問 3：
Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?
A. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.
B. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
C. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
D. Internal auditor integrity enables users of internal auditors' work to make important business decisions.
正解：D

質問 4：
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
A. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
B. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
C. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
D. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
正解：A

質問 5：
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee 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 6：
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.
A. 1,2, 3, and 4.
B. 3 and 4 only.
C. 2, 3, and 4 only.
D. 1 and 4 only.
正解：B

質問 7：
According to COSO, which of the following is not considered one of the components of an organization's internal environment?
A. Integrated responses to multiple risks.
B. Knowledge and skills needed to perform activities.
C. Framework to plan, execute and monitor activities.
D. Authority and responsibility to resolve issues.
正解：A

質問 8：
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.
A. 3 and 4.
B. 1 and 2.
C. 1 and 3.
D. 2 and 3.
正解：D

質問 9：
Forty-five percent of an organization's customer payments are submitted online. Eight percent of online payments are rejected. Executive management decides to outsource its online payment services to a contractor that will assume 75 percent of the total value of rejected payments. The organization estimates $1.25 million customer payments due during the contract period.
Which of the following represents the organization's residual risk for online customer payments due?
A. $11, 250
B. $45, 000
C. $25, 000
D. $33, 750
正解：A