IIA-CRMA 무료 덤프문제 온라인 액세스

Which of the following is a preventive control?

• A.Creating an audit trail.
• B.Reviewing expense accounts for irregularities.
• C.Placing controls on physical access to inventory.
• D.Reconciling purchase orders with approvals.

An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division. Which of the following is an example of risk reduction?

• A.Management allows the product division to remain unchanged.
• B.Management modifies the product division to minimize errors.
• C.Management outsources the product division to a third party.
• D.Management sells the product division to a competitor.

An internal audit charter should do which of the following?

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

Which of the following statements is true regarding assurance services provided to clients outside of the organization?

• A.Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
• B.The nature of assurance services for outside clients should be defined in the internal audit charter.
• C.Assurance services for outside clients are not covered under the internal audit charter.
• D.The nature of assurance services for outside clients is the same as for internal clients.

Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

• A.Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.
• B.The internal audit activity must ensure management actions have been implemented effectively or risk accepted.
• C.The scope and objective of the engagement is agreed upon based on the engagement client's needs.
• D.The internal audit activity has to ensure team members' objectivity is not impaired.