Half the Sky- Chapters 3 and 4

最新IIA-CRMA題庫資訊 & IIA IIA-CRMA PDF題庫 - IIA-CRMA認證考試解析

最新IIA-CRMA題庫資訊 & IIA IIA-CRMA PDF題庫 - IIA-CRMA認證考試解析

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下載Certification in Risk Management Assurance (CRMA) Exam考試題庫

NEW QUESTION 29
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?

  • A. Observation.
  • B. Document verification.
  • C. Analytical review.
  • D. Inquiry.

Answer: C

 

NEW QUESTION 30
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process.
The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?

  • A. Bank statements.
  • B. Copies of sales invoices.
  • C. Copies of deposit slips.
  • D. Customer confirmation letters.

Answer: C

 

NEW QUESTION 31
Which of the following statements describes impairment to the internal auditor's objectivity?

  • A. An internal auditor reviews a purchasing agent's contract drafts prior to their execution.
  • B. An internal auditor performs an assessment of the operations for which he was recently responsible.
  • C. An internal auditor receives a promotional gift that is available to the organization's employees.
  • D. An internal auditor reduces the scope of an audit engagement due to budget restrictions.

Answer: B

 

NEW QUESTION 32
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

  • A. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
  • B. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
  • C. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
  • D. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.

Answer: C

 

NEW QUESTION 33
Which of the following is an example of a management control technique?

  • A. The control environment.
  • B. The board of directors.
  • C. A budget.
  • D. A risk assessment.

Answer: C

 

NEW QUESTION 34
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