IIA-CRMA 무료 덤프문제 온라인 액세스

What is the primary purpose of a fishbone diagram?

• A.To represent the frequencies of adverse conditions in a given process.
• B.To plan and control complex projects, such as internal audits.
• C.To depict the areas of responsibility for departments in an organization.
• D.To identify the possible causes of adverse conditions.

Which of the following is a valid statement about the use of visual observations during an audit engagement?
1. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
2. Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.
3. Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.
4. Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization's senior management.

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

A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?

• A.An entry level position does not require expertise in any particular area.
• B.Other internal auditors possess sufficient knowledge of accounting principles and techniques.
• C.Accounting skills can be learned over time with appropriate training.
• D.The candidate's information systems knowledge and real-world experience in internal auditing.

Which of the following statements accurately describes the responsibility of the internal audit activity regarding IT governance?
1. The internal audit activity does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2. The internal audit activity must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3. The internal audit activity may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4. The internal audit activity may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.

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

According to the HA Code of Ethics, which of the following statements best describes the principle of competency?

• A.Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.
• B.Internal auditors shall perform their work in accordance with the Standards.
• C.Internal auditors shall perform their work with honesty, diligence, and responsibility.
• D.Internal auditors shall be prudent in the use of information acquired while performing their work.