최신 IIA-CRMA 무료덤프 - IIA Certification in Risk Management Assurance (CRMA)
Which of the following factors have the greatest influence on the independence of the internal audit activity?
정답: B
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
정답: B
According to IIA guidance, which of the following statements is true?
정답: C
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: B
Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.
정답: B
A large trucking organization wants to reduce traffic accidents by improving its system of internal controls.
Which of the following controls is correctly classified?
1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.
2. Defensive driver training is an example of a directive control.
3. The installation of tracking devices in delivery vehicles is an example of a corrective control.
4. Providing a vehicle driver handbook is an example of a detective control.
Which of the following controls is correctly classified?
1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.
2. Defensive driver training is an example of a directive control.
3. The installation of tracking devices in delivery vehicles is an example of a corrective control.
4. Providing a vehicle driver handbook is an example of a detective control.
정답: B
Which of the following risk management activities is most appropriate for an internal auditor to undertake?
정답: C
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
정답: A
A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements. According to IIA guidance, which of the following actions would best help the CAE reach this objective?
정답: C
Which of the following is most likely to function as a directive control?
정답: B
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: D
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
정답: D
The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process, which can involve multiple individuals in multiple countries.
Which of the following internal audit tools would be most effective to document the process and the key controls?
Which of the following internal audit tools would be most effective to document the process and the key controls?
정답: A
According to COSO, which of the following is not considered one of the components of an organization's internal environment?
정답: A
Which of the following would be considered a preventive control?
정답: C
Which of the following scenarios best illustrates the principle of due professional care?
정답: D