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>> IIA-CHAL-QISA證照資訊 <<

有效的IIA IIA-CHAL-QISA：Qualified Info Systems Auditor CIA Challenge Exam證照資訊 - 熱門的Fast2test IIA-CHAL-QISA考試

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IIA IIA-CHAL-QISA 考試大綱：

主題	簡介
主題 1	Essentials of Internal Auditing: This domain has topics such as foundations of internal auditing, independence and objectivity, Proficiency and Due Professional Care, QA, and Managing Risks. The domain covers describing the concept of governance and CSR.
主題 2	Business Knowledge for Internal Auditing: This domain covers the vital planning phases and efforts and common performance measures. It also includes ways for management to effectively lead and counsel people to increase their commitment. Also, the domain covers financial accounting and managerial accounting fundamentals and the treatment of various costs.
主題 3	Practice of Internal Auditing: This domain covers strategies and policies related to planning, organizing, controlling of internal audit processes, and understanding administrative activities such as resourcing, recruiting, and staffing. Moreover, this domain covers goals of engagement and assessment criteria in addition to planning the engagement to ensure the identification of key risks and controls.

最新的 CIA Challenge Exam IIA-CHAL-QISA 免費考試真題 (Q19-Q24):

問題 #19
Which of the following must be in existence as a precondition to developing an effective system of internal controls?

A. An information and communication process
B. A risk assessment process.
C. A monitoring process
D. A strategic objective-setting process.

答案：B

解題說明：
* Risk Assessment Process: A risk assessment process is essential for identifying, analyzing, and managing risks that could prevent the achievement of objectives. It is a critical component in developing an effective system of internal controls.
* Importance: Without a risk assessment, organizations cannot effectively design controls that address relevant risks.
* COSO Framework: The Committee of Sponsoring Organizations (COSO) Internal Control Framework outlines risk assessment as a fundamental part of internal control systems.
* Components: The framework includes risk assessment, control activities, information and communication, monitoring activities, and the control environment.
* Other Preconditions:
* Monitoring Process: Important for evaluating the effectiveness of internal controls but not the initial step.
* Strategic Objective-Setting Process: Critical for overall organizational success but does not directly develop internal controls.
* Information and Communication Process: Supports internal controls by ensuring relevant information is communicated but follows the identification of risks.

問題 #20
Which of the following internal audit activities is performed in the design evaluation phase?

A. The internal auditor communicates the audit results to management
B. The internal auditor checks a process for completeness.
C. The internal auditor reviews prior audits and workpapers
D. The internal auditor identifies the controls over segregation of duties.

答案：D

解題說明：
To determine which internal audit activity is performed in the design evaluation phase, it's essential to understand what each phase in the audit process entails. The design evaluation phase involves assessing whether the design of controls is adequate to mitigate risks to acceptable levels.
* Option A: The internal auditor reviews prior audits and workpapers.
* This activity typically occurs during the planning phase of an audit. Reviewing prior audits and workpapers helps the auditor understand the scope, findings, and context of previous audits, providing valuable information for planning the current audit.
* Option B: The internal auditor identifies the controls over segregation of duties.
* Identifying controls, particularly those related to segregation of duties, is a key part of the design evaluation phase. In this phase, the auditor assesses whether the control design, including segregation of duties, is sufficient to prevent or detect errors and fraud.
* Option C: The internal auditor checks a process for completeness.
* Checking a process for completeness is more aligned with the testing phase, where the auditor evaluates the operational effectiveness of controls. During this phase, the auditor ensures that all parts of a process are functioning as intended.
* Option D: The internal auditor communicates the audit results to management.
* Communicating audit results occurs in the reporting phase, after the audit fieldwork is complete.
In this phase, the auditor summarizes findings, conclusions, and recommendations and presents them to management.

問題 #21
The internal audit activity plans to assess the effectiveness of management's self-assessment activities regarding the risk management process. Which of the following procedures would be most appropriate to accomplish this objective?

A. Conduct interviews with line and senior management on current practices.
B. Research and review relevant industry information concerning key risks.
C. Review corporate policies and board minutes for examples of risk discussions.
D. Observe and test control and monitoring procedures and related reporting.

答案：D

解題說明：
To assess the effectiveness of management's self-assessment activities regarding the risk management process, internal auditors should directly observe and test the control and monitoring procedures.
This hands-on approach allows auditors to verify the implementation and functionality of risk management controls and the accuracy of related reporting.
Direct observation and testing provide the most reliable evidence of the effectiveness of these procedures

問題 #22
Which of the following situations is most likely to heighten an internal auditors professional skepticism regarding potential fraud?

A. A salesperson frequently complains about the organization's policy on sales commissions.
B. A financial accountant is absent from work frequently due to regular medical procedures
C. The accounts payable supervisor has requested advances against her monthly salary on several occasions
D. A procurement manager does not have the expected academic credentials for his position

答案：D

解題說明：
Professional skepticism is an essential attitude for internal auditors, particularly when assessing the risk of fraud. According to the IIA's Practice Guide "Internal Auditing and Fraud", one of the red flags that may heighten an internal auditor's professional skepticism is the presence of employees whose qualifications or credentials do not match the requirements of their positions. In this case, a procurement manager lacking the expected academic credentials raises concerns because it could indicate potential fraudulent activities such as unqualified decision-making or manipulation of procurement processes.

問題 #23
According to IIA guidance, which of the following statements is true regarding due professional care?

A. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
B. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist.
C. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost
D. Internal auditors must exercise due professional care to ensure that all significant risks will be identified.

答案：A

解題說明：
Due professional care is a critical concept in internal auditing, ensuring that auditors conduct their work with the necessary diligence and competence.
* Definition and Standards:According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1220 - Due Professional Care, internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.

問題 #24
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