IIA-CRMA-ADV 試験問題を無料オンラインアクセス

Which of the following is an example of a management control technique?

• A.The control environment.
• B.A risk assessment.
• C.The board of directors.
• D.A budget.

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.

Which of the following is a weakness of observation as audit evidence?

• A.It cannot be used to test the completeness assertion.
• B.It cannot be used to test the existence assertion.
• C.It cannot be used to test the occurrence assertion.
• D.It cannot be relied upon because the evidence is not persuasive.

Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.

• A.2 and 3 only
• B.1, 2, and 3
• C.3 only
• D.1 and 2 only

An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.

• A.2 and 3.
• B.1 and 3.
• C.1 and 2.
• D.2 and 4.