IIA IIA-CRMA考試證照，IIA-CRMA考題套裝

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IIA IIA-CRMA Exam Syllabus Topics:

Section	Objectives
Foundations of Risk Management	- Enterprise risk management (ERM) principles - Risk governance structures
Risk Response and Monitoring	- Risk response strategies - Monitoring and reporting of risk management effectiveness
Organizational Risk Governance and Communication	- Risk reporting to board and management - Risk culture and communication frameworks
Risk Identification and Assessment	- Risk prioritization and evaluation techniques - Risk assessment methodologies
Role of Internal Audit in Risk Management	- Three lines model and internal audit positioning - Assurance and consulting roles

>> IIA IIA-CRMA考試證照 <<

IIA IIA-CRMA考題套裝，IIA-CRMA套裝

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最新的 CRMA Certification IIA-CRMA 免費考試真題 (Q91-Q96):

問題 #91
According to The IIA's Code of Ethics, which of the following statements is true?

A. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
B. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.
C. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
D. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.

答案：A

問題 #92
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?

A. Fraud off the books.
B. Fraud hidden on the books.
C. Fraud open on the books.
D. Fraud on the balance sheet.

答案：A

問題 #93
An accounts receivable clerk receives cash payments, posts the payments to customer accounts, and prepares the daily cash deposit.
The clerk has been stealing some cash and manipulating the customer payments to hide the theft.
This fraud could be detected with which of the following controls?

A. Total cash deposits for the month are reconciled to the cash receipts journal.
B. Total cash deposits are compared with the bank reconciliation.
C. Monthly bank reconciliations are performed by the clerk on a timely basis.
D. Names, amounts, and dates on remittance advices are reconciled with the names, amounts, and dates recorded in the cash receipts journal.

答案：D

問題 #94
An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?

A. Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.
B. Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.
C. Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.
D. Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.

答案：C

問題 #95
Which of the following is a valid statement about the use of visual observations during an audit engagement?
1. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
2. Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.
3. Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.
4. Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization's senior management.

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

答案：C

問題 #96
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