Free Access IIA.IIA-CRMA.v2024-04-20.q105 Practice Test (Page 4)

Question 11

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, findings, risks, recommendations, and agreed-upon improvement actions.

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

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

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

Question 12

A large sales organization maintains a system of internal control according to the COSO model and has updated its code of conduct. This change relates to which component of the COSO framework?

A.Control activities.

B.Commitment.

C.Information and communication.

D.Control environment.

Question 13

To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?

A.The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.

B.The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.

C.Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.

D.The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.

Question 14

Which of the following is most likely to enhance an internal auditor's objectivity?

A.An auditor performs his work free from interference.

B.An auditor is appropriately able to communicate results.

C.An auditor is unrestricted in determination of scope.

D.An auditor avoids conflicts of interest.

Question 15

An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?

A.A much higher percentage of past-due accounts receivable than that of previous years.

B.A much higher bad debt expense as a percentage of sales than that of other stores.

C.A much higher percentage of past-due accounts receivable than that of other stores.

D.A much higher bad debt expense as a percentage of sales than that of previous years.

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