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：
To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?
A. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.
B. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
C. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
D. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
正解：A

質問 2：
According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?
A. Information and communication.
B. Control activities.
C. Event identification.
D. Objective setting.
正解：B

質問 3：
According to IIA guidance, which of the following roles would be appropriate for an internal auditor regarding fraud risk?
1. Identification.
2. Mitigation.
3. Remediation.
4. Reduction.
A. 1, 3, and 4 only.
B. 1,2, 3, and 4.
C. 1 only. |
D. 1 and 4 only.
正解：D

質問 4：
An internal audit charter describes the mission and scope of the internal audit activity (IAA), responsibilities of the IAA, accountability of the chief audit executive, independence of the IAA, and standards followed by the IAA. Which of the following also should be included in the charter?
A. The purpose of the IAA.
B. The IAA's right to have unrestricted access to functions, records, personnel, and physical property.
C. A detailed audit plan or program for the year.
D. The job specifications and descriptions of the internal audit staff.
正解：B

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：
Which of the following is an example of a transaction-level control?
A. Reconciliations of primary accounts.
B. Inventory counts.
C. Tone at the top.
D. Human resource policies.
正解：A

質問 7：
According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?
A. All controls are both adequate and efficient.
B. Risks have been accurately analyzed and evaluated.
C. All risks have been identified and mitigated.
D. The board is appropriately addressing intolerable risks.
正解：B

質問 8：
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
A. Lesser evidence is required to support a conclusion than for statistical sampling.
B. It considers tolerable deviation rate more effectively than does statistical sampling.
C. Non-statistical sample results must be projected to the population.
D. Sampling risk will be accurately quantified through non-statistical sampling.
正解：C

質問 9：
According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?
A. Fundamentals of accounting, economics, and finance.
B. Computerized information systems.
C. Internal audit standards, procedures, and techniques.
D. Management principles.
正解：C