IIA-CHAL-QISA權威認證 & IIA-CHAL-QISA證照指南

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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	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.
主題 3	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.

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問題 #20
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the Internal auditor wasassigned to an assurance engagement?

A. The assigned internal auditor must maintain objectivity while performing the engagement
B. The assigned internal auditor must not assume management responsibilities while performing the engagement.
C. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
D. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

答案：B

解題說明：
* Introduction:
* Assurance engagements require internal auditors to maintain objectivity and avoid conflicts of interest.
* Role of Internal Auditors in Assurance Engagements:
* They must remain independent and not take on roles that could compromise their impartiality.
* Options Analysis:
* Option A: Determining the objectives, scope, and techniques can be part of their role but does not define an assurance engagement specifically.
* Option B: The CAE obtaining skills or competencies personally is not a standard requirement for assurance engagements.
* Option C: Not assuming management responsibilities is crucial to maintain independence and objectivity during assurance engagements.
* Option D: While maintaining objectivity is important, it is not the distinguishing feature of being assigned to an assurance engagement.
* Conclusion:
* The key requirement indicating an internal auditor was assigned to an assurance engagement is that they must not assume management responsibilities during the engagement.

問題 #21
Which of the following best demonstrates that the internal audit activity is using due professional care?

A. The internal audit activity reports directly to the board on the engagements it performs.
B. Internal auditors consider the use of technology-based audit and other data analysis techniques
C. Internal auditors undertake the necessary training to complete their audit work.
D. The completion of engagements is based on the assumption that fraudulent activities may exist.

答案：B

解題說明：
Demonstrating due professional care involves using appropriate technology and data analysis techniques to enhance the audit's effectiveness and efficiency. These tools help auditors identify anomalies, trends, and potential areas of risk more accurately and timely, reflecting a higher standard of care in their audit activities.
References:
* "Auditing Standards and Guidelines," which emphasize the importance of using advanced techniques in audit processes.

問題 #22
Which of the following statements is true regarding the management-by-objectives method?

A. Management by objectives is most helpful in mechanistic organizations with rigidly defined tasks.
B. Management by objectives helps organizations to keep employees motivated.
C. Management by objectives is most helpful in organizations that have rapid changes
D. Management by objectives helps organizations to distinguish clearly strategic goals from operational goals

答案：B

問題 #23
According to IIA guidance, which of the following statements about analytical procedures is true?

A. Analytical procedures are computer-assisted audit techniques
B. Analytical procedures compare information against expectations
C. Analytical procedures begin after the engagements planning phase.
D. Analytical procedures provide internal auditors with explainable results.

答案：B

解題說明：
Analytical Procedures: These procedures involve evaluating financial information by studying plausible relationships among both financial and non-financial data. They help auditors form expectations about account balances or other financial data and then compare actual results to these expectations.
* Purpose: To identify any unusual or unexpected results that might indicate potential misstatements.
IIA Guidance on Analytical Procedures:
* Comparison Against Expectations: This is the core aspect of analytical procedures. Auditors develop expectations based on their knowledge of the business, industry trends, historical data, and other relevant factors.
* Engagement Phases: Analytical procedures can be applied in various phases of an audit, not just after the planning phase.
Other Statements:
* Begin After Planning: Analytical procedures are often used during planning to understand the business and during substantive testing and review phases.
* Explainable Results: While they can provide insights, the primary purpose is not just to explain results but to identify discrepancies.
* Computer-Assisted Techniques: Analytical procedures can be performed manually or with the help of software, but they are not solely defined as computer-assisted techniques.

問題 #24
The internal audit activity is planning an assurance engagement for a foreign subsidiary. According to IIA guidance, which of the following would be included in the preliminary communication to management of the area under review?

A. The scope of the engagement, the estimated time frame, and the names of the auditors.
B. The estimated time frame, the names of the auditors, and the resources and travel budget
C. The names of the auditors, the resources and travel budget, and the scope of the engagement.
D. The resources and travel budget, the scope of the engagement, and the estimated time frame.

答案：A

解題說明：
* Preliminary Communication:Preliminary communication to management of the area under review is essential in setting clear expectations and ensuring transparency regarding the upcoming audit.
* Key Elements to Include:
* Scope of the Engagement:Define what will be covered in the audit to ensure that management understands the focus areas and objectives.
* Estimated Time Frame:Provide a timeline for the audit activities, including the start and end dates, to help management plan and allocate resources accordingly.
* Names of the Auditors:Identify the auditors involved to facilitate communication and coordination with the audit team.
* IIA Guidance:According to the IIA standards, communicating these elements helps in building a cooperative relationship and ensures that there are no misunderstandings regarding the audit process.
References:
* IIA Standard 2201 - Planning Considerations .

問題 #25
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IIA-CHAL-QISA證照指南: https://www.kaoguti.com/IIA-CHAL-QISA_exam-pdf.html

Ray Rogers Ray Rogers

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IIA-CHAL-QISA權威認證 & IIA-CHAL-QISA證照指南

全面覆蓋的IIA-CHAL-QISA權威認證 |第一次嘗試輕鬆學習和通過考試和優質的IIA-CHAL-QISA：Qualified Info Systems Auditor CIA Challenge Exam

IIA IIA-CHAL-QISA 考試大綱：

最新的 CIA Challenge Exam IIA-CHAL-QISA 免費考試真題 (Q20-Q25):

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