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：
According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?
A. The extent of assurance services necessary to ensure that all risks are identified.
B. The cost of providing the assurance services in relation to potential benefits.
C. The probability of significant errors, irregularities or instances of noncompliance.
D. The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
正解：A

質問 2：
With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?
A. Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.
B. Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.
C. Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.
D. Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.
正解：B

質問 3：
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. 1 and 4 only.
D. 2, 3, and 4 only.
正解：B

質問 4：
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
A. 1, 2, and 3 only
B. 1 and 4 only
C. 1, 2, 3, and 4
D. 2 and 3 only
正解：A

質問 5：
Which of the following controls is not appropriate for sales in a manufacturing organization?
A. Sales department approval is required for credit sales transactions.
B. Goods shipped are matched with valid customer orders.
C. Goods returned are inspected for damage by the receiving department for proper disposition.
D. Customers' orders are recorded promptly.
正解：A

質問 6：
Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1. Acceptance of CAATs findings by entity management.
2. Computer knowledge and expertise of the auditor.
3. Time constraints.
4. Level of audit risk.
A. 1, 2, and 3
B. 2, 3, and 4
C. 2 and 3 only
D. 1 and 4
正解：B

質問 7：
A manufacturing line supervisor joins the internal audit activity for a two-year rotational job assignment and is assigned to an accounts receivable audit. With regard to this assignment, which of the following should be the primary concern of the audit manager?
A. Due professional care.
B. Organizational independence.
C. Individual independence.
D. Individual objectivity.
正解：A

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 completes an engagement working paper checklist.
B. The CAE initials and dates every working paper after it has been reviewed.
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