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

A. Internal auditors consider the use of technology-based audit and other data analysis techniques

B. The internal audit activity reports directly to the board on the engagements it performs.

C. The completion of engagements is based on the assumption that fraudulent activities may exist.

D. Internal auditors undertake the necessary training to complete their audit work.

A. Workpapers should be understandable to the auditor in charge and the chief audit executive

B. Workpapers should be understandable to another internal auditor who was not involved in the engagement.

C. Workpapers should be understandable to external auditors and regulatory agencies

D. Workpapers should be understandable to the audit client and the board.

A. Completing a process review to improve controls to prevent fraud.

B. Interrogating a suspected fraudster.

C. Planning an engagement of the area in which fraud is suspected.

D. Employing audit tests to detect fraud

A. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments

B. Quality assessments focus on the internal audit activity's structure, relationships withstakeholders, compliance with the Standards, and internal audit staff proficiency.

C. Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.

D. in order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year

A. Net

B. Residual

C. inherent.

D. Accepted.

A. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.

B. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

C. If it is an assurance engagement, accept the assignment because the chief audit executive hadknowledge of the internal auditor's previous role when this engagement was assigned.

D. if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

A. A description of their job responsibilities.

B. An annual declaration of commitment to The HAs Code of Ethics.

C. A non-disclosure agreement

D. The internal audit charter

A. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit act/vity.

B. The board seeks senior managements recommendation before approving the annual salary adjustment of the CAE.

C. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer

D. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline

A. Greater assurance that procurement frauds will be detected in a timely manner

B. Greater understanding of fraud through better evidence collection

C. Enhanced capability to prevent frauds from occurring.

D. Improved capability of evaluating fraud risks within the organization.

A. installation of a video surveillance system in a warehouse prone to inventory loss

B. New hire training to explain fraud and employee misconduct.

C. Email alert sent to management for checks issued over S100.000.

D. Daily report that Identifies unsuccessful system log-in attempts