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

A. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.

B. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.

C. Approve the engagement program, enable training and development of staff, and identify engagement objectives

D. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.

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.

A. 1, 3, and 4.

B. 1,2, and 3.

C. 1.2. and 4.

D. 2. 3. and 4.

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

A. The IIA's Code of Ethics.

B. The policies and procedures of the internal audit activity.

C. The provisions of the internal audit charter.

D. The authority of the CEO.

A. Partnership liquidation ends both the legal and economic life of an entity

B. Operations can continue after the liquidation, if all partners agree.

C. When a partnership Is liquidated, each partner pays creditors from cash received

D. Partnership liquidation occurs when there is capital deficiency.

A. Center of competence model.

B. Career model

C. Rotational model.

D. Hybrid model

A. internal auditors can rely on the work of other assurance providers only if the other assurance providers report directly to the board

B. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit hours.

C. Internal auditors should always reperform and validate audit work completed by external assurance providers.

D. Assurance providers who report to management and/or are part of management cannot provide control self-assessments services

A. Internal auditors adhere to The IIA's Code of Ethics.

B. Internal auditors complete a program of continuing professional development.

C. Internal auditors work collaboratively with their engagement team.

D. internal auditors meet with operational management at each phase of the audit process.

A. The internal audit activity will ascertain whether the data center security arrangements are compliant with agreed terms

B. The internal audit activity will inform management on the possible risks of moving the data warehouse to a cloud server maintained by a third party.

C. The internal audit activity will assess the effects of changes in maintenance strategy on the availability of production equipment

D. The internal audit activity will ensure equipment downtime risks have been managed in accordance with the internal policy.