IIA IIA-CRMA 問題集

質問 1：
During an engagement, an internal auditor decided to use variance analysis as an auditing techniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?
A. Gather additional information to determine the cause of the deviations.
B. Report the deviations immediately to the audit committee.
C. Conclude that the budget was unreasonably set and accept the deviations.
D. Perform alternative forms of analytical procedures which provide no deviations.
正解：A

質問 2：
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
A. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
B. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
C. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
D. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
正解：A

質問 3：
According to The IIA's Code of Ethics, which of the following is true?
A. Confidentiality requires that auditors be prudent in the use and protection of client information.
B. Integrity requires that auditors perform internal audit services in accordance with the Standards.
C. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
D. Confidentiality requires that auditors disclose all material facts known to them.
正解：A

質問 4：
A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?
A. The candidate's information systems knowledge and real-world experience in internal auditing.
B. An entry level position does not require expertise in any particular area.
C. Accounting skills can be learned over time with appropriate training.
D. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
正解：A

質問 5：
Which of the following is most likely to be considered a control weakness?
A. Purchase orders are typed by the purchasing department using prenumbered forms.
B. Vendor invoice payment requests are accompanied by a purchase order and receiving report.
C. Department managers initiate purchase requests that must be approved by the plant superintendent.
D. Buyers promptly update the official vendor listing as new supplier sources become known.
正解：D

質問 6：
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
A. Authorizing an investigation of an unsafe product.
B. Discussing periodic reports of ethical breaches.
C. Requesting a private meeting with senior management, without the presence of the chief audit executive.
D. Intervening during an audit involving ethical wrongdoing.
正解：D

質問 7：
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?
A. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
B. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
C. The auditor should perform a manual recalculation of several results to validate and document the results.
D. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
正解：C

質問 8：
Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?
A. A program evaluation and review technique chart.
B. A Bedford analysis of orders filled to average delivery times.
C. Queuing theory to assess potential bottlenecks in the process.
D. Decision trees rating actual performance against requirements.
正解：C

質問 9：
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
A. Determine why The fraud was not detected earlier and design controls to strengthen early detection.
B. Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
C. Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.
D. Review the investigation and implement any improvements to the process.
正解：B