最新なIIA IIA-CRMA-ADV問題集（285題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following factors have the greatest influence on the independence of the internal audit activity?
A. Quality assessments and cultural biases of the internal audit activity.
B. Rotational assignments and familiarity of the internal audit activity.
C. Organizational positioning and scope control of the internal audit activity.
D. Employee incentives and self review of the internal audit activity.
正解：C

質問 2：
What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?
A. Diversifying the risk that network access will not be available to legitimate, authorized users.
B. Accepting the risk that there may be attempts at unauthorized access to the network.
C. Sharing the risk that either firewall could be compromised by hackers.
D. Avoiding the risk of having a direct network connection to un-trusted networks.
正解：A

質問 3：
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, because she did not previously work in the Human Resources Department.
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, but she must be supervised by the auditor in charge.
正解：A

質問 4：
An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division. Which of the following is an example of risk reduction?
A. Management sells the product division to a competitor.
B. Management outsources the product division to a third party.
C. Management modifies the product division to minimize errors.
D. Management allows the product division to remain unchanged.
正解：C

質問 5：
Which of the following decisions made during the testing phase of a compliance audit requires the most judgment by an internal auditor?
A. Which sampling methodology to select for testing.
B. Which fields to examine on each invoice.
C. What level of noncompliance is acceptable.
D. Whether an individual expenditure is allowable.
正解：C

質問 6：
Which of the following is the best way to detect fraud?
A. Conduct anti-fraud training.
B. Activate a whistleblower hotline.
C. Implement process controls.
D. Perform background investigations.
正解：B

質問 7：
According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?
A. Internal auditors should take a leading role in investigating all fraud-related cases.
B. Internal auditors are responsible for ensuring that fraud does not occur.
C. Internal auditors must have sufficient knowledge to evaluate the risk of fraud.
D. Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.
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. Queuing theory to assess potential bottlenecks in the process.
B. A Bedford analysis of orders filled to average delivery times.
C. A program evaluation and review technique chart.
D. Decision trees rating actual performance against requirements.
正解：A