IIA-CRMA 試験問題を無料オンラインアクセス

According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

• A.The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
• B.The services impose no responsibility to communicate information other than to the engagement client.
• C.The services must be aligned with those defined in the internal audit charter.
• D.The services may preclude assurance services from the consulting engagement.

An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?

• A.Stakeholders will have more assurance that the risks are assessed consistently.
• B.Management will be able to reduce inherent risk because they will have a better understanding of risk.
• C.Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
• D.Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.

Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.

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

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

A manufacturing organization discovers that the waste water released has failed to meet permitted limits.
Which control function will be least effective in correcting the issue?

• A.Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.
• B.Establishing a preventive maintenance program for the pretreatment system.
• C.Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.
• D.Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.