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最新的 CRMA Certification IIA-CRMA-ADV 免費考試真題:

1. Which of the following are core responsibilities to be included in the internal audit charter?
1. Review reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information.
2. Determine the adequacy and effectiveness of the organization's systems of internal accounting and operating controls.
3. Participate in the planning and performance of audits of potential acquisitions with the organization's outside accountants and other members of the corporate staff.
4. Report to those members of management who should be informed of results of audit examinations, the audit opinions formed, and the recommendations made.

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

2. The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The auditcommittee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?

A) Have a proficient internal audit staff member perform the audit and report the results of the assessment directly to senior management and the board.
B) Contract with a third-party entity or external auditor to complete the assessment and report the results to senior management and the board.
C) Have a proficient internal audit staff member perform the assessment and disclose the impairment in the audit report and to the board.
D) Have a regulatory compliance staff member perform a self-assessment, to be reviewed by a proficient internal auditor.

3. A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization's practices while embarking on the first engagement. Which of the following competencies does the internal auditor exercise?

A) Governance, risk, and control.
B) Persuasion and collaboration.
C) Communication.
D) Business acumen.

4. A chief audit executive (CAE) is reviewing the internal audit activity's performance and is concerned that the average number of revisions to findings is steadily rising, making it increasingly difficult to trace the finding to the supporting evidence and workpapers. According to MA guidance, which of the following elements of the internal audit activity's quality assurance and improvement program would provide the CAE with the most helpful insight into the cause of this problem?

A) The overall effectiveness of the internal audit activity's periodic self assessments.
B) The type of audit productivity and performance statistics reported.
C) The scope and frequency of external assessments.
D) The adequacy of the day-to-day supervision and review process.

5. According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?

A) Event identification.
B) Control activities.
C) Objective setting.
D) Information and communication.

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