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

1. A chief audit executive (CAE) is selecting an internal audit team to perform an audit engagement that requires a high level of knowledge in the areas of finance, investment portfolio management, and taxation. If neither the CAE nor the existing internal audit staff possess the required knowledge, which of the following actions should the CAE take?

A) Hire consultants who possess the required knowledge to perform the engagement.
B) Ask the audit committee to decide the course of action.
C) Select the most experienced auditors in the department to perform the engagement.
D) Postpone the audit until the CAE hires internal audit staff with the required knowledge.

2. During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?

A) Benchmarking.
B) Trend analysis.
C) Regression analysis.
D) Reasonableness test.

3. Non-statistical sampling does not require which of the following?

A) The sample to be representative of the population.
B) A smaller sample size than if selected using statistical sampling.
C) The sample to be selected haphazardly.
D) Projecting the results to the population.

4. Which of the following is most likely to be considered a control weakness?

A) Purchase orders are typed by the purchasing department using prenumbered forms.
B) Vendor invoice payment requests are accompanied by a purchase order and receiving report.
C) Buyers promptly update the official vendor listing as new supplier sources become known.
D) Department managers initiate purchase requests that must be approved by the plant superintendent.

5. According to IIA guidance, which of the following is the best example of a system application control?

A) An input control over data integrity.
B) A physical security control over a data center.
C) A system development life cycle control.
D) A program change management control.

問題與答案：