IIA IIA-CRMA 問題集

質問 1：
An organization decides to take no action on one of its financial risks because the cost of implementing the control outweighs the value of the asset being protected. Which of the following best describes this risk strategy?
A. Risk-benefit analysis.
B. Risk acceptance.
C. Risk sharing.
D. Risk avoidance.
正解：B

質問 2：
The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process, which can involve multiple individuals in multiple countries.
Which of the following internal audit tools would be most effective to document the process and the key controls?
A. Cross-functional flow chart.
B. Internal control checklist.
C. Segregation of duties matrix.
D. Procurement employee survey.
正解：A

質問 3：
An internal auditor makes a series of observations when performing an analytical review of division operations. The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. Which conclusion should the auditor draw from this data?
A. Cash or accounts receivable has decreased.
B. The gross margin has decreased.
C. The gross margin has increased.
D. The division produced fewer items this year than in prior years.
正解：A

質問 4：
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
A. The CAE would need to procure external services to deliver the internal audit assurance program.
B. There is no expertise within the internal audit team for detecting and investigating fraud.
C. There is no expertise within the internal audit team for auditing an IT engagement.
D. There is no available expertise on the internal audit team to perform a consulting engagement.
正解：B

質問 5：
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 6：
During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?
A. Regression analysis.
B. Reasonableness test.
C. Trend analysis.
D. Benchmarking.
正解：D

質問 7：
The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?
A. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
B. Proceed with the investigation, as internal auditors are not required to have fraud expertise.
C. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
D. Outsource the sensitive investigation to a third-party consultant with fraud expertise.
正解：D

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：
Which of the following is a detective control strategy against fraud?
A. Implementing a control self-assessment.
B. Requiring employees to attend ethics training.
C. Performing background checks on employees.
D. Performing a surprise audit.
正解：D