IIA-CRMA-ADV 무료 덤프문제 온라인 액세스

Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

• A.Interrogating a suspected fraudster.
• B.Completing a process review to improve controls to prevent fraud.
• C.Planning an engagement of the area in which fraud is suspected.
• D.Employing audit tests to detect fraud.

Which of the following is a second line of defense in effective risk management and control?

• A.Compliance department.
• B.Credit department.
• C.Internal audit department.
• D.Purchasing department.

Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.

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

In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

• A.The CAE would need to procure external services to deliver the internal audit assurance program.
• B.There is no available expertise on the internal audit team to perform a consulting engagement.
• C.There is no expertise within the internal audit team for auditing an IT engagement.
• D.There is no expertise within the internal audit team for detecting and investigating fraud.

A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?

• A.Information and communication.
• B.Monitoring activities.
• C.Control activities.
• D.Control environment.