IIA-CRMA Test Practice - IIA IIA-CRMA Latest Practice Materials

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NEW QUESTION 20
Why are preventative controls generally preferred to detective controls?

  • A. Because preventive controls are more sensitive and identify more exceptions than detective controls.
  • B. Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.
  • C. Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.
  • D. Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.

Answer: C

 

NEW QUESTION 21
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

  • A. To enable Triple Bottom Line reporting capability.
  • B. To facilitate the conduct of risk assessment.
  • C. To fulfill regulatory and compliance requirements.
  • D. To achieve and maintain sustainable development.

Answer: D

 

NEW QUESTION 22
Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?

  • A. Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
  • B. Rotate internal auditors among different engagement assignments.
  • C. Assign more experienced internal auditors to mentor the less experienced auditors.
  • D. Send internal auditors to external trainings in advanced internal audit topics.

Answer: B

 

NEW QUESTION 23
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. Apply antivirus and patch management software.
  • B. Utilize secure socket layer encryption.
  • C. Utilize dedicated and encrypted network connections.
  • D. Install a software inventory management application.

Answer: D

 

NEW QUESTION 24
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