Free Access IIA.IIA-CRMA.v2022-06-30.q96 Practice Test (Page 4)

Question 11

Which of the following risk management activities is most appropriate for an internal auditor to undertake?

A.Impose risk management processes.

B.Coordinate risk management activities.

C.Review the management of key risks.

D.Implement risk responses on management's behalf.

Question 12

According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?

A.Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.

B.Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.

C.When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.

D.Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.

Question 13

Which of the following enhances the independence of the internal audit activity?

A.The audit committee approves the CAE's annual salary increase.

B.The chief executive officer approves the internal audit charter.

C.The chief audit executive (CAE) approves the annual internal audit plan.

D.The CAE administratively reports to the board.

Question 14

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A.The assigned internal auditor must not assume management responsibilities while performing the engagement.

B.The assigned internal auditor must maintain objectivity while performing the engagement.

C.The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.

D.The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

Question 15

An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.

A.1 and 4 only.

B.2, 3, and 4 only.

C.3 and 4 only.

D.1,2, 3, and 4.

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Question 11

Question 12

Question 13

Question 14

Question 15

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