Online Access Free IIA.IIA-CRMA-ADV.v2023-07-19.q136 Practice Test (Page 18)

IIA-CRMA-ADV Exam Question 81

According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A.Developing retention requirements for engagement records that are consistent with organizational guidelines.

B.Forming policies governing the custody and retention of consulting engagement records before their release to other parties.

C.Controlling access to engagement records, including access by senior management.

D.Rating each engagement record to assess its relevance and accessibility for the organization's board.

IIA-CRMA-ADV Exam Question 82

Which segregation of duties would best reduce the risk of payroll fraud?

A.Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

B.Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.

C.Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.

D.Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.

IIA-CRMA-ADV Exam Question 83

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.Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.

B.Restrict data-table access from management and line supervisors who have the authority to determine pay rates.

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.Ensure that adequate edit and reasonableness checks are built into the automated system.

IIA-CRMA-ADV Exam Question 84

Which of the following is most likely to be considered a control weakness?

A.Vendor invoice payment requests are accompanied by a purchase order and receiving report.

B.Buyers promptly update the official vendor listing as new supplier sources become known.

C.Purchase orders are typed by the purchasing department using prenumbered forms.

D.Department managers initiate purchase requests that must be approved by the plant superintendent.

IIA-CRMA-ADV Exam Question 85

A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?

A.Information and communication.

B.Control environment.

C.Monitoring activities.

D.Control activities.

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IIA-CRMA-ADV Exam Question 81

IIA-CRMA-ADV Exam Question 82

IIA-CRMA-ADV Exam Question 83

IIA-CRMA-ADV Exam Question 84

IIA-CRMA-ADV Exam Question 85

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