최신 IIA-CHAL-QISA 무료덤프 - IIA Qualified Info Systems Auditor CIA Challenge

문제1

Which requirement should the chief audit executive consider when communicating results of the quality assurance and improvement program to the board of a large organization?

A. The results of the external assessment should be discussed every seven years.

B. The qualifications and independence of the internal assessment team should be discussed

C. The rating conclusions and the impact from results of the external assessment should be explained

D. The internal assessment results should be discussed once every five years

정답: C

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문제2

Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?

A. The senior auditors are unavailable, as they are currently working on other portions of the engagement

B. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement

C. The auditor in charge believes that the junior auditor should obtain a specific type of experience.

D. The audit engagement has a tight deadline and the work must be completed timely.

정답: C

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문제3

Which of the following is a true statement regarding whistleblowing?

A. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.

B. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.

C. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior

D. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

정답: D

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문제4

Which of the following steps should an internal auditor complete when conducting a review of an electronic data interchange application provided by a third-party service?
1. Ensure encryption keys meet ISO standards.
2. Determine whether an independent review of the service provider's
operation has been conducted.
3. Verify that the service provider's contracts include necessary
clauses.
4. Verify that only public-switched data networks are used by the
service provider

A. 1 and 4

B. 1 and 3.

C. 2 and 4.

D. 2 and 3.

정답: D

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문제5

According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?

A. it documents preliminary information useful to the audit team.

B. It documents the audit steps and procedures to be performed.

C. It documents existing measures that manage risks in the area under review

D. It documents events that could hinder the achievement of process objectives.

정답: B

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문제6

When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?

A. The available resources with the specific skill set required

B. The number of internal auditors used for the previous review of the same area.

C. The availability of guest auditors for the engagement

D. The overall adequacy of the internal audit activity's resources

정답: A

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문제7

In the years after the mid-service point of a depreciable asset, which of the following depreciation methods will result in the highest depreciation expense?

A. Straight line.

B. Declining balance.

C. Sum of the years' digits.

D. Double-declining balance.

정답: D

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문제8

When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on
compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3. Setting up a hotline for employees to report fraudulent behavior
anonymously.
4. Assisting the controller in developing and monitoring a series of
business process indicators, which are historically correlated with,
but independent of. sales.

A. 1 and 2 only.

B. 2 and 4 only.

C. 2 and 3 only.

D. 3 and 4 only.

정답: B

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문제9

An organization uses the management-by-objectives method, whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?

A. it is more successful when goal-setting Is performed not only by management, but by all team members, including lower-level staff

B. It is particularly helpful to management when the organization is facing rapid change.

C. it is particularly successful in environments that are prone to having poor employer-employee relations

D. It is a more successful approach when adopted by mechanistic organizations.

정답: A

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문제10

If the skills and competencies are not present within the internal audit activity to complete an ad- hoc assurance engagement, which of the following is an acceptable resolution?

A. Politely decline the engagement due to a lack of qualified staff available at the time.

B. Complete the engagement as requested, with the best of the current staff's abilities.

C. Consider using employees from other departments in the organization on the audit team.

D. Change the scope of the testing to ensure that only available staff proficiencies are used

정답: C

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문제11

Which of the following is an example of a properly supervised engagement?

A. The senior internal auditor requires each auditor to review and initial colleagues' workpapers for completeness and format

B. The auditor in charge provides reasonable assurance that engagement objectives were met

C. A new internal auditor is accompanied by an experienced auditor during a highly sensitive fraud investigation.

D. Auditors are asked to keep a daily record of their activity for review by the auditor in charge following the engagement.

정답: B

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문제12

Which of the following recognized competitive strategies focuses on gaining efficiencies?

A. Focus

B. Cost leadership.

C. Differentiation

D. Innovation

정답: B

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문제13

An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?

A. The internal audit charter, approved by the audit committee, requires conformance with the Standards

B. The self-assessment results were validated by a qualified external review team three years prior.

C. The audit committee has reviewed the annual self-assessment results and approved the use of the clause.

D. Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.

정답: B

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문제14

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

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

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

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

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

정답: D

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최신 IIA-CHAL-QISA 무료덤프 - IIA Qualified Info Systems Auditor CIA Challenge

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