IIA-CRMA受験準備、IIA-CRMAコンポーネント

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IIA IIA-CRMA Exam Syllabus Topics:

SectionObjectives
Topic 1: Risk Identification and Assessment- Risk assessment methodologies
- Risk prioritization and evaluation techniques
Topic 2: Organizational Risk Governance and Communication- Risk culture and communication frameworks
- Risk reporting to board and management
Topic 3: Role of Internal Audit in Risk Management- Three lines model and internal audit positioning
- Assurance and consulting roles
Topic 4: Foundations of Risk Management- Risk governance structures
- Enterprise risk management (ERM) principles
Topic 5: Risk Response and Monitoring- Risk response strategies
- Monitoring and reporting of risk management effectiveness

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IIA-CRMAコンポーネント & IIA-CRMA問題トレーリング

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IIA Certification in Risk Management Assurance (CRMA) Exam 認定 IIA-CRMA 試験問題 (Q79-Q84):

質問 # 79
Which of the following is an activity that an internal auditor must not perform?

正解：D


質問 # 80
According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

正解：A


質問 # 81
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.

正解：B


質問 # 82
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

正解：A


質問 # 83
Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.

正解：B


質問 # 84
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