IIA-CRMA-ADV 試験問題を無料オンラインアクセス

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

• A.Security cameras that monitor cash handling at the register are not functioning.
• B.Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
• C.The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
• D.The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.

Which of the following types of fraud includes embezzlement?

• A.Fraudulent statements.
• B.Misappropriation of assets.
• C.Bribery.
• D.Corruption.

Which of the following statements is true regarding assurance services provided to clients outside of the organization?

• A.The nature of assurance services for outside clients should be defined in the internal audit charter.
• B.Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
• C.Assurance services for outside clients are not covered under the internal audit charter.
• D.The nature of assurance services for outside clients is the same as for internal clients.

The audit committee is concerned that the small size of the internal audit activity (IAA) makes it impractical to achieve full conformance with the Standards. To address this concern, which of the following actions is most appropriate for the CAE to take?

• A.The CAE should explain that conformance with the Standards is essential and not dependent upon the size of the IAA.
• B.The CAE should agree with the audit committee and implement only those standards appropriate to the size of the IAA.
• C.The CAE should request the audit committee to review the Standards to identify specifically which are creating the greatest concern.
• D.The CAE should seek sufficient funding to increase audit resources to meet the minimum requirements of the Standards.

An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?

• A.Ethical behavior should be incorporated into performance evaluations.
• B.Senior management should be granted specific exemptions to the code of ethics.
• C.Whistleblowing should be discouraged because it can cause distrust among employees.
• D.Ethics should vary with local customs in the organization's foreign operations.