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

1. According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

A) Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
B) Providing personal tax preparation services for a fee for several employees during the lunch hour.
C) Accepting a consulting request in the IT department without possessing the requisite experience.
D) Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.

2. Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

A) Personal responsibility policy.
B) Acceptance of gifts policy.
C) Risk management framework.
D) Usage of IT system policy.

3. If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?

A) Imposing risk management processes.
B) Providing consolidated reporting on risks.
C) Making decisions on risk responses.
D) Taking accountability for risk management.

4. What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

A) To help the internal audit activity complete its annual assurance plan.
B) To help improve the overall quality of the internal audit activity's work.
C) To identify key risks and areas of concern within the organization.
D) To identify inefficiencies within the internal audit team.

5. Which of the following best describes the assessment of risks?

A) Assess the likelihood and/or impact of risk on the achievement of organizational objectives.
B) Assess the amount of risk an organization can accept while pursuing its objectives.
C) Assess alternative strategies to reduce or eliminate major risks.
D) Assess the actions necessary to reduce the likelihood and/or impact of risk to tolerable levels.

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