Free Access IIA.IIA-CRMA.v2022-06-30.q96 Practice Test (Page 11)

Question 46

Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

A.Operational objectives.

B.Strategic objectives.

C.Compliance objectives.

D.Reporting objectives.

Question 47

Which of the following would be considered a preventive control?

A.A password lock on a server.

B.A software scan of financial records for irregularities.

C.A review of exception reports.

D.A library control log.

Question 48

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

A.The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.

B.The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.

C.Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.

D.Security cameras that monitor cash handling at the register are not functioning.

Question 49

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.Criteria section.

D.Cause section.

Question 50

Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?

A.The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.

B.The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.

C.The number and types of people involved in the assessment, costs, and duration of the QAIP

D.The scope, findings, risks, recommendations, and agreed-upon improvement actions.

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Question 46

Question 47

Question 48

Question 49

Question 50

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