Free Access IIA.IIA-CRMA.v2023-07-05.q92 Practice Test (Page 11)

Question 46

An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

A.Utilize dedicated and encrypted network connections.

B.Apply antivirus and patch management software.

C.Utilize secure socket layer encryption.

D.Install a software inventory management application.

Question 47

Which of the following combinations of conditions is most likely a red flag for fraud?

A.Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.

B.A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.

C.Hiring an employee with a prior fraud conviction and yearly management review.

D.The practice of surprise audits and the implementation of an employee support program.

Question 48

According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?
When auditing investments, the auditor identified instruments with which he was unfamiliar.

A.He decided not to select that type of investment in his sample, as he did not have the knowledge needed to perform a proper assessment.

B.An auditor in charge needed to have testing completed by the end of the month, but was behind schedule. He identified a junior auditor to conduct the work for him on a complex area of the organization.

C.An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.

D.An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.

Question 49

Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

A.The internal audit activity must ensure management actions have been implemented effectively or risk accepted.

B.The internal audit activity has to ensure team members' objectivity is not impaired.

C.Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.

D.The scope and objective of the engagement is agreed upon based on the engagement client's needs.

Question 50

Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?

A.Participating in on-the-job training in various departments of the organization.

B.Pursuing as many professional certifications as possible.

C.Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.

D.Attending annual professional conferences and seminars.

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Question 46

Question 47

Question 48

Question 49

Question 50

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