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

문제1

At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

A. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.

B. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards

C. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

D. The auditor breached the conflict of interest standard by accepting payment for travel costs

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제2

Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?

A. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.

B. Immediately notify management of the area under review and the other internal auditors involved in the engagement

C. Provide the evidence that was discovered to local lav/ enforcement for possible prosecution of the suspected fraud

D. Fully document in the workpapers the evidence that has been discovered and recommendappropriate controls to address the fraud

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제3

The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, which of the following would be the most appropriate course of action for the CAE to take to preserve independence?

A. Ask for a knowledgeable resource from the IT department

B. Request audit resources through the external auditor.

C. Contract with the software vendor to provide an appropriate resource

D. Make use of an external service provider.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제4

An internal auditor is performing testing to gather evidence regarding an organization's inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is The auditor's concern best describes which of the following risks?

A. Tolerable misstatement risk

B. Anticipated misstatement risk

C. Incorrect rejection risk.

D. Incorrect acceptance risk.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제5

An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?

A. Decide on the extent of impact of the impairment

B. Ascertain the best approach to disclose the impairment.

C. Discuss the impairment with the audit manager.

D. Report the impairment to senior management

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제6

An internal auditor discovered fraud while performing an audit of an organization's procurement process.
Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?

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.

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제7

Which of the following internal audit activity staffing models has the disadvantage that auditors arealways new and in training?

A. Center of competence model.

B. Career model

C. Rotational model.

D. Hybrid model

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제8

Which of the following best describes the internal audit activity's responsibility within a risk and control framework?

A. The internal audit activity implements the internal control framework and advises management regarding best practices

B. The internal audit activity provides direction regarding internal controls implementation.

C. The internal audit activity verifies that management has met its responsibility for implementing effective controls.

D. The internal audit activity constitutes the first line of defense in effective risk management.

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제9

Operational management In the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?

A. Monitoring gap.

B. Accountability reward failure

C. Knowledge/skills gap.

D. Communication failure

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제10

Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

A. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.

B. Discussing audit findings with independent auditors.

C. Reporting quarterly to management that the audit plan is focused on higher exposures of risk.

D. Reporting results of audits with recommendations to management.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

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

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