IIA-CRMA 무료 덤프문제 온라인 액세스

According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?

• A.Management principles.
• B.Fundamentals of accounting, economics, and finance.
• C.Internal audit standards, procedures, and techniques.
• D.Computerized information systems.

An internal audit charter should do which of the following?

• A.Define the scope of internal audit activities.
• B.Communicate the internal audit activity's goals.
• C.Establish the size of the internal audit activity.
• D.Outline the schedule of future audits.

Which of the following scenarios exemplifies a potential internal control weakness?

• A.The same employee who makes deposits at the bank prepares the monthly bank reconciliation.
• B.The same employee who records cash receipts in the accounts receivable subsidiary ledger ensures that the ledger automatically updates the information.
• C.The same employee who receives cash from customers prepares a prelisting of cash receipts.
• D.The same employee who restrictively endorses checks received from customers prepares the bank's check deposit slips.

Which of the following is considered a violation of The IIA's Code of Ethics?

• A.An auditor conveys public information about an organization's financial condition.
• B.An auditor receives allegations of fraud from a whistleblower and immediately reports the allegations to senior management.
• C.An auditor reports a manager's illegal activity to senior management, rather than reporting the incident to the appropriate external authority.
• D.An auditor reports material deficiencies, despite the fact that management is already aware of the defects.

Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

• A.Assign more experienced internal auditors to mentor the less experienced auditors.
• B.Rotate internal auditors among different engagement assignments.
• C.Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
• D.Send internal auditors to external trainings in advanced internal audit topics.