최신IIA Certification in Risk Management Assurance (CRMA) - IIA-CRMA무료샘플문제

A. Providing personal tax preparation services for a fee for several employees during the lunch hour.

B. Accepting a consulting request in the IT department without possessing the requisite experience.

C. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.

D. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.

A. Management will be able to reduce inherent risk because they will have a better understanding of risk.

B. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.

C. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.

D. Stakeholders will have more assurance that the risks are assessed consistently.

A. Reducing operational surprises and losses.

B. Assessing the risk factors.

C. Aligning risk appetite and strategy.

D. Enhancing risk response decisions.

A. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.

B. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.

C. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.

D. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.

A. Higher operating margin.

B. Higher inventory turnover.

C. Lower sales volume.

D. Lower obsolete stock disposal.

A. The gross margin has decreased.

B. Cash or accounts receivable has decreased.

C. The division produced fewer items this year than in prior years.

D. The gross margin has increased.

A. To identify inefficiencies within the internal audit team.

B. To help the internal audit activity complete its annual assurance plan.

C. To help improve the overall quality of the internal audit activity's work.

D. To identify key risks and areas of concern within the organization.

A. Analysis of performance metrics such as cycle times.

B. Self-assessments and surveys of stakeholder groups.

C. Benchmarking of the internal audit activity's practices and performance.

D. Report of internal assessment results, response plans, and outcomes.

A. The CFO provides feedback on the CAE's audit reports.

B. The CFO determines the scope of internal audit work in the accounting department.

C. The CFO administers the annual evaluation process for the internal auditors.

D. The CFO manages the accounting of the budget for the internal audit function.

A. Integrity.

B. Objectivity.

C. Confidentiality.

D. Competency.

A. Acceptance sampling.

B. Ratio estimation.

C. Variability tolerance.

D. Stratification.

A. Review the management of key risks.

B. Impose risk management processes.

C. Coordinate risk management activities.

D. Implement risk responses on management's behalf.

A. It cannot be used to test the occurrence assertion.

B. It cannot be used to test the existence assertion.

C. It cannot be relied upon because the evidence is not persuasive.

D. It cannot be used to test the completeness assertion.

A. So that the individual objectivity of the internal audit staff can be more clearly established.

B. So that there is assurance of the internal audit staff's proficiency to complete audit activities.

C. Because changes in the organization may impair the internal audit activity's ability to meet its objectives.

D. Because management requires the review to measure effectiveness of the internal audit activity.

A. Approving changes to employee records.

B. Preparing customer statements.

C. Collecting payments on accounts.

D. Maintaining custody of inventory records.