최신 CRMA Certification IIA-CRMA-ADV 무료샘플문제:
1. Which of the following conditions is the most likely indicator of fraud?
A) Departmental reports are consistently issued in an untimely manner.
B) Lower earnings occur during the industry's down cycle.
C) A manager regularly assumes subordinates' duties.
D) Commissions are paid based on verified increases to sales.
2. Which of the following would not be considered part of preliminary survey of an engagement area?
A) Functional walk through test.
B) Analytical reviews.
C) Sampling scope.
D) Interviews with individuals affected by the entity.
3. According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?
A) Internal auditors must have sufficient knowledge to evaluate the risk of fraud.
B) Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.
C) Internal auditors should take a leading role in investigating all fraud-related cases.
D) Internal auditors are responsible for ensuring that fraud does not occur.
4. Which of the following combinations of conditions is most likely a red flag for fraud?
A) The practice of surprise audits and the implementation of an employee support program.
B) Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.
C) A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.
D) Hiring an employee with a prior fraud conviction and yearly management review.
5. A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?
A) She may participate, but only after she has completed one year with the IAA.
B) She may participate, because she did not previously work in the Human Resources Department.
C) She may participate for training purposes, to build her knowledge of the IAA.
D) She may participate, but she must be supervised by the auditor in charge.
질문과 대답:
| 질문 # 1 정답: C | 질문 # 2 정답: C | 질문 # 3 정답: A | 질문 # 4 정답: B | 질문 # 5 정답: B |
695 개 고객 리뷰
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