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

質問 1：
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. $33, 750
C. $25, 000
D. $45, 000
正解：A

質問 2：
An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?
A. A much higher bad debt expense as a percentage of sales than that of previous years.
B. A much higher percentage of past-due accounts receivable than that of other stores.
C. A much higher bad debt expense as a percentage of sales than that of other stores.
D. A much higher percentage of past-due accounts receivable than that of previous years.
正解：C

質問 3：
Which of the following is an example of a risk avoidance strategy?
A. Selling a nonstrategic business unit.
B. Limiting access to an organization's data center.
C. Outsourcing a high-risk activity.
D. Hedging against exchange rate variations.
正解：A

質問 4：
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 regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.
C. Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
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 5：
Which of the following is an activity that an internal auditor must not perform?
A. Provide assurance for the effectiveness of anti-money laundering training.
B. Survey employees for their understanding of anti-money laundering practices.
C. Establish and provide continuing assurance on an anti-money laundering program for new hires.
D. Assess the risk of being fined for ineffective anti-money laundering practices.
正解：C

質問 6：
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.
A. 3 and 4.
B. 1 and 3.
C. 1 and 2.
D. 2 and 3.
正解：B

質問 7：
Which segregation of duties would best reduce the risk of payroll fraud?
A. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
B. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.
C. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
D. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
正解：D

質問 8：
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?
A. A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.
B. A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.
C. A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.
D. A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.
正解：B

質問 9：
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