IIA Certification in Risk Management Assurance - IIA-CRMA-ADV무료 덤프문제 풀어보기
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant.
Which of the following tasks is appropriate for the CAE to undertake?
Which of the following tasks is appropriate for the CAE to undertake?
정답: B
Which of the following statements describes impairment to the internal auditor's objectivity?
정답: A
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.
정답: A
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
정답: B
An internal audit charter should do which of the following?
정답: D
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
정답: A
Which of the following conditions is the most likely indicator of fraud?
정답: C
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.
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.
정답: B
Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?
정답: C
A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director's independence?
정답: A
Which of the following scenarios best illustrates the principle of due professional care?
정답: C
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?
정답: A
The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?
정답: C
Which of the following best describes the assessment of risks?
정답: A
According to the HA Code of Ethics, which of the following statements best describes the principle of competency?
정답: D