구매 전에 자료의 품질을 직접 확인하고 싶으시다면 Fast2test의 무료 샘플을 이용해 보시기 바랍니다. IIA-CRMA 연습문제 285문항 중 일부를 미리 체험해 보고 IIA Certification in Risk Management Assurance (CRMA) 준비 방향을 잡으실 수 있습니다.

IIA IIA-CRMA 시험 개요:

IIA IIA-CRMA 시험 요강 주제:

IIA Certification in Risk Management Assurance (CRMA) 시험, 이런 질문이 가장 많습니다

최신 CRMA Certification IIA-CRMA 무료샘플문제

문제 #1

Management is developing and implementing a risk and control framework for use throughout the organization. Which of the following elements should be included in the organization's control framework?
1. Appropriate levels of authority and responsibility.
2. Supervision of staff and appropriate review of work.
3. The seniority of management in the organization.
4. The ability to trace each transaction to an accountable and responsible individual.

A. 1,2, and 3.
B. 1.3, and 4.
C. 1.2, and 4.
D. 2, 3, and 4.

문제 #2

Which of the following statements describes impairment to the internal auditor's objectivity?

A. An internal auditor performs an assessment of the operations for which he was recently responsible.
B. An internal auditor reduces the scope of an audit engagement due to budget restrictions.
C. An internal auditor reviews a purchasing agent's contract drafts prior to their execution.
D. An internal auditor receives a promotional gift that is available to the organization's employees.

문제 #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. 2 and 3.
B. 2 and 4.
C. 1 and 3.
D. 1 and 2.

문제 #4

A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?

A. Monitoring activities.
B. Control activities.
C. Information and communication.
D. Control environment.

문제 #5

According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

A. The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
B. The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.
C. The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.
D. The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.

질문과 대답: