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正確の問題と解答
すべてのIIA-CRMA-ADV試験問題は、IIA-CRMA-ADV豊かな認定知識を所有する専門家は過去の試験データと最新の試験情報をまとめて作られるテストエンジンです。我々社の学習教材は実際試験内容を約98％にカバーし、あなたはIIA-CRMA-ADV模擬試験で高いポイントを保証します。支払い前に、試験問題集の無料デモをダウンロードして、質問と回答の正確性をチェックしてください。
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IIA IIA-CRMA-ADV 試験シラバストピック:
| セクション | 比重 | 目標 |
|---|---|---|
| トピック 1: リスクマネジメント・アシュアランス | 55% | - リスクマネジメントのアプローチ
|
| トピック 2: 内部監査の役割と責任 | 20% | - 役割とコンピテンシー
|
| トピック 3: リスクマネジメント・ガバナンス | 25% | - ガバナンス、リスク、統制のフレームワーク
|
IIA Certification in Risk Management Assurance 認定 IIA-CRMA-ADV 試験問題：
Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook. Which of the following handbook policies has the greatest risk of compromising audit objectivity?
- A. Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.
- B. Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.
- C. Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.
- D. Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.
正解：C 🗳️
Which of the following would not be considered part of preliminary survey of an engagement area?
- A. Interviews with individuals affected by the entity.
- B. Functional walk through test.
- C. Analytical reviews.
- D. Sampling scope.
正解：D 🗳️
Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
- A. Sampling risk will be accurately quantified through non-statistical sampling.
- B. It considers tolerable deviation rate more effectively than does statistical sampling.
- C. Lesser evidence is required to support a conclusion than for statistical sampling.
- D. Non-statistical sample results must be projected to the population.
正解：D 🗳️
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?
- A. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.
- B. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
- C. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
- D. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
正解：C 🗳️
Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.
- A. 1 and 3.
- B. 2 and 4.
- C. 3 and 4.
- D. 1 and 2.
正解：C 🗳️
福山**
