최신IIA Certification in Risk Management Assurance - IIA-CRMA-ADV무료샘플문제

A. Commitment.

B. Information and communication.

C. Control activities.

D. Control environment.

A. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.

B. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.

C. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.

D. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.

A. It ensures that all members of the profession possess the same level of competence.

B. It provides auditors with protection from lawsuits.

C. It requires auditors to exhibit loyalty to their organizations.

D. It guides internal auditors in their service to others.

A. Individual objectivity.

B. Proficiency.

C. Due professional care.

D. Organizational independence.

A. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.

B. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.

C. The extent of work needed to achieve the engagement's objectives.

D. The use of innovative technology and data analysis techniques.

A. The extent of assurance services necessary to ensure that all risks are identified.

B. The probability of significant errors, irregularities or instances of noncompliance.

C. The relative complexity, materiality, or significance of matters to which assurance procedures are applied.

D. The cost of providing the assurance services in relation to potential benefits.

A. To represent the frequencies of adverse conditions in a given process.

B. To identify the possible causes of adverse conditions.

C. To plan and control complex projects, such as internal audits.

D. To depict the areas of responsibility for departments in an organization.

A. Previous experience working with the internal audit activity.

B. The nature of their regular duties and responsibilities.

C. Their understanding of auditing standards.

D. Their reporting line within the organization.

A. 2 and 3 only

B. 2 and 4 only

C. 1 and 4 only

D. 1 and 3 only

A. Disclose in the engagement final communication that the relative is a customer.

B. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.

C. Immediately withdraw from the audit engagement.

D. Proceed with the audit engagement, but do not include the relative's information.

A. Independence.

B. Competence.

C. Flexibility.

D. Objectivity.