IIA-CRMA 시험은 출제 범위가 넓고 문제 난이도가 높아 체계적인 대비가 필요합니다. ExamPassdump이 제공하는 IIA Certification in Risk Management Assurance (CRMA) 모의고사 285문항은 실제 시험과 유사한 수준으로 제작되었습니다.

IIA IIA-CRMA 시험 개요:

IIA IIA-CRMA 시험 요강 주제:

IIA IIA-CRMA 시험에 대한 질문과 답변 모음

최신 CRMA Certification IIA-CRMA 무료샘플문제

문제 #1

Which of the following are generally recognized as essential elements of a corporate social responsibility program?

A. Organizational governance and financial reporting.
B. Fair operating practices and government regulation.
C. Consumer issues and return on investment.
D. Human rights and the environment.

문제 #2

An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

A. Restrict data-table access from management and line supervisors who have the authority to determine pay rates.
B. Ensure that adequate edit and reasonableness checks are built into the automated system.
C. Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.
D. Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.

문제 #3

An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

A. Effect section.
B. Condition section.
C. Cause section.
D. Criteria section.

문제 #4

An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A. The auditor should perform a manual recalculation of several results to validate and document the results.
B. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
C. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
D. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.

문제 #5

A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization's practices while embarking on the first engagement. Which of the following competencies does the internal auditor exercise?

A. Communication.
B. Persuasion and collaboration.
C. Business acumen.
D. Governance, risk, and control.

질문과 대답: