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最新的 CRMA Certification IIA-CRMA-ADV 免費考試真題:
1. Which of the following is the primary engagement responsibility of an entry-level internal auditor?
A) Analysis.
B) Reporting.
C) Documentation.
D) Leadership.
2. A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
A) Compensating control.
B) Detective control.
C) Corrective control.
D) Preventive control.
3. Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?
A) Observation of the facility during operations.
B) Questioning of facility management, including the facility safety officer.
C) Analysis of facility operating reports, focusing on instances when breakdowns occurred.
D) Review of records involving safety violations, filed by facility production employees.
4. 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.
5. Which of the following actions would be characterized as a preventive control to safeguard inventory from the risk of theft?
1. Locking doors and physically securing inventory items.
2. Independently observing the receipt of materials.
3. Conducting monthly inventory counts.
4. Requiring the use of employee ID badges at all times.
A) 2 and 4.
B) 2 and 3.
C) 1 and 4.
D) 1 and 3.
問題與答案:
問題 #1 答案: A | 問題 #2 答案: D | 問題 #3 答案: A | 問題 #4 答案: B | 問題 #5 答案: C |
58.62.84.* -
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