Online Access Free IIA.IIA-CRMA.v2022-12-23.q98 Practice Test (Page 18)

IIA-CRMA Exam Question 81

Which of the following is considered a violation of The IIA's Code of Ethics?

A.An auditor reports material deficiencies, despite the fact that management is already aware of the defects.

B.An auditor reports a manager's illegal activity to senior management, rather than reporting the incident to the appropriate external authority.

C.An auditor conveys public information about an organization's financial condition.

D.An auditor receives allegations of fraud from a whistleblower and immediately reports the allegations to senior management.

IIA-CRMA Exam Question 82

According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A.An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.

B.An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.

C.An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.

D.An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.

IIA-CRMA Exam Question 83

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

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

B.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.

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

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

IIA-CRMA Exam Question 84

An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division. Which of the following is an example of risk reduction?

A.Management sells the product division to a competitor.

B.Management allows the product division to remain unchanged.

C.Management modifies the product division to minimize errors.

D.Management outsources the product division to a third party.

IIA-CRMA Exam Question 85

According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?
1. Advocating the establishment of a risk management function.
2. Identifying and evaluating significant risk exposures during audit engagements.
3. Developing a risk response for the organization if there is no chief risk officer.
4. Benchmarking risk management activities with other organizations.
5. Documenting risk mitigation strategies and techniques.

A.4 and 5 only.

B.1.2. 4. and 5 only.

C.1.2, and 3 only.

D.2. 3. 4. and 5 only.

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IIA-CRMA Exam Question 81

IIA-CRMA Exam Question 82

IIA-CRMA Exam Question 83

IIA-CRMA Exam Question 84

IIA-CRMA Exam Question 85

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