從最新題庫、模擬考軟體到售後更新服務，Fast2test 提供 IIA Certification in Risk Management Assurance (CRMA) 一站式備考方案。IIA-CRMA 共 285 道練習題，2026 年準備考試所需的一切，在這裡一次備齊。

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最新的 CRMA Certification IIA-CRMA 免費考試真題：

問題 #1

An internal auditor is conducting an engagement in the accounts payable department, which includes expressing an opinion at the micro level. According to IIA guidance, which of the following statements is true regarding micro-level opinions?
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.

A. 1 and 3.
B. 2 and 3.
C. 1 and 2.
D. 3 and 4.

問題 #2

Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A. The CAE prepares a memorandum discussing the results of the working paper review.
B. The CAE initials and dates every working paper after it has been reviewed.
C. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
D. The CAE completes an engagement working paper checklist.

問題 #3

As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

A. Professional objectivity.
B. Organizational independence.
C. Due professional care.
D. Individual proficiency.

問題 #4

An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?

A. Determining that the claims have been classified properly.
B. Reviewing claims to ensure all accidents actually occurred in the workplace.
C. Having an occupational health officer on the engagement team.
D. Placing reliance on medical reports from the injured worker's doctor.

問題 #5

Which of the following are generally recognized as essential elements of a corporate social responsibility program?

A. Human rights and the environment.
B. Organizational governance and financial reporting.
C. Consumer issues and return on investment.
D. Fair operating practices and government regulation.

問題與答案：