최신 IIA-CHAL-QISA 무료덤프 - IIA Qualified Info Systems Auditor CIA Challenge
While reviewing the workpapers and draft report from an audit engagement, the chief audit executive (CAE) found that an Important compensating control had not been considered adequately by the audit team when it reported a major control weakness Therefore, the CAE returned the documentation to the auditor in charge for correction Based on this Information, which of the following sections of the workpapers most likely would require changes?
1.Effect of the control weakness.
2.Cause of the control weakness
3.Conclusion on the control weakness.
4.Recommendation for the control weakness.
1.Effect of the control weakness.
2.Cause of the control weakness
3.Conclusion on the control weakness.
4.Recommendation for the control weakness.
정답: D
설명: (DumpTOP 회원만 볼 수 있음)
Which of the following is an example of a properly supervised engagement?
정답: B
설명: (DumpTOP 회원만 볼 수 있음)
During which phase of the contracting process are contracts drafted for a proposed business activity'
정답: C
설명: (DumpTOP 회원만 볼 수 있음)
A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs This is an example of which of the following?
정답: D
설명: (DumpTOP 회원만 볼 수 있음)
What is the primary reason that audit supervision includes approval of the engagement report?
정답: A
설명: (DumpTOP 회원만 볼 수 있음)
The internal audit activity is currently working on several engagements, including a consulting engagement on the management process in the human resources department. Which of the following actions should the chief audit executive take to most efficiently and effectively ensure the quality of the engagement?
정답: B
설명: (DumpTOP 회원만 볼 수 있음)
An internal auditor has discovered that duplicate payments were made to one vendor Management has recouped the duplicate payments as a corrective action Which of the following describes managements action in this case?
정답: C
설명: (DumpTOP 회원만 볼 수 있음)
Which of the following statements is true regarding the management-by-objectives method?
정답: B
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.
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.
정답: B
설명: (DumpTOP 회원만 볼 수 있음)
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?
정답: C
설명: (DumpTOP 회원만 볼 수 있음)