IIA-CHAL-QISA試験勉強過去問 & IIA-CHAL-QISA学習体験談

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It-Passportsは生徒を常に惹きつけ、IIA熱心な顧客からの世界的なフィードバックの進歩に情熱を移します。IIA-CHAL-QISA試験で彼らが夢をかなえるためにこの分野でナンバーワンであることを証明します。 IIA-CHAL-QISA試験問題の質の高さを保証しているため、IIA-CHAL-QISA練習教材はより優れた教育効果をもたらします。また、学習の後方情報の蓄積が生徒に大きな負担を感じさせる代わりに、最新のIIA-CHAL-QISA試験ガイドは、あらゆる種類の生徒の有効性または正確性のニーズを満たすことができます。

IIA IIA-CHAL-QISA 認定試験の出題範囲：

トピック	出題範囲
トピック 1	内部監査の実践: このドメインは、内部監査プロセスの計画、組織、管理、およびリソースの確保、採用、人員配置などの管理活動の理解に関連する戦略とポリシーをカバーします。さらに、このドメインは、主要なリスクと管理を確実に特定するためのエンゲージメントの計画に加えて、エンゲージメントの目標と評価基準をカバーします。
トピック 2	内部監査のためのビジネス知識: この領域では、重要な計画段階と取り組み、および一般的なパフォーマンス測定基準をカバーします。また、経営陣が従業員を効果的に指導し、指導して従業員のコミットメントを高める方法も含まれます。また、この領域では、財務会計と管理会計の基礎、およびさまざまなコストの処理についてもカバーします。
トピック 3	内部監査の基本: このドメインには、内部監査の基礎、独立性と客観性、熟練度と専門家としての注意、品質保証、リスク管理などのトピックがあります。このドメインでは、ガバナンスと CSR の概念について説明します。

>> IIA-CHAL-QISA試験勉強過去問 <<

実用的なIIA-CHAL-QISA試験勉強過去問 & 合格スムーズIIA-CHAL-QISA学習体験談 | 信頼的なIIA-CHAL-QISA日本語練習問題

逆境は人をテストすることができます。困難に直面するとき、勇敢な人だけはのんびりできます。あなたは勇敢な人ですか。もしIT認証の準備をしなかったら、あなたはのんびりできますか。もちろんです。 It-PassportsのIIAのIIA-CHAL-QISA試験トレーニング資料を持っていますから、どんなに難しい試験でも成功することができます。

IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q107-Q112):

質問 # 107
In an assurance engagement focused on the adequacy of organizationwide risk management practices, which of the following best describes a primary area of interest for the engagement?

A. The actions of upper management in response to the internal audit acth/lty's reporting
B. The effectiveness of process-level and transaction-level controls.
C. Conflicts of interest within the organizational structure of the senior management.
D. The alignment of management decisions with the level of risk the organization is willing to accept.

正解：D

解説：
Understanding the Engagement Scope: The primary area of interest in an assurance engagement focused on the adequacy of organization-wide risk management practices is to ensure that risk management is effectively integrated into the organization's decision-making processes. This involves evaluating whether management decisions are aligned with the organization's risk appetite, which is the amount of risk the organization is willing to accept in pursuit of its objectives.
Key Considerations:
* Effectiveness of Risk Management Framework: Ensuring that the risk management framework is robust and effectively implemented across the organization.
* Risk Appetite Alignment: Assessing if the decisions made by management are within the boundaries set by the organization's risk appetite statement.
* Strategic Objectives: Evaluating if the risk management practices support the achievement of the organization's strategic objectives.
IIA Standards: According to the IIA's International Standards for the Professional Practice of Internal Auditing, internal auditors must evaluate the effectiveness and contribute to the improvement of risk management processes (Standard 2120 - Risk Management).
References:
* The alignment of management decisions with the level of risk the organization is willing to accept ensures that the organization does not take on more risk than it is prepared to handle, thereby protecting its assets and ensuring long-term sustainability.
* Effective risk management practices help in identifying, assessing, and mitigating risks, which is crucial for the overall governance and operational effectiveness of the organization

質問 # 108
Which of the following is most likely to impair the organizational independence of the internal audit activity?

A. The CAE managed the finance department for the past five years.
B. The CAE reports functionally to the CEO.
C. The chief audit executive (CAE) reports administratively to the chief financial officer
D. The CAE oversees the effectiveness of the organization's risk management function.

正解：A

解説：
* Impairment of Independence: The organizational independence of the internal audit activity can be impaired if the CAE has had significant roles in management, such as managing the finance department.
This prior involvement may create a conflict of interest or perceived bias.
* IIA Standards on Independence: The IIA emphasizes the importance of independence and objectivity in internal auditing. Any prior management role, especially in the department being audited, can compromise the CAE's objectivity.
* Examples of Impairment:
* Administrative Reporting: While reporting administratively to the CFO (option A) or functionally to the CEO (option C) does not inherently impair independence, managing the finance department previously (option D) creates a direct conflict.
* Overseeing Risk Management: Overseeing the risk management function (option B) is part of the CAE's responsibilities and does not impair independence if handled properly.

質問 # 109
Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?

A. The audit engagement has a tight deadline and the work must be completed timely.
B. The senior auditors are unavailable, as they are currently working on other portions of the engagement
C. The auditor in charge believes that the junior auditor should obtain a specific type of experience.
D. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement

正解：C

解説：
Assigning a junior auditor to complete a complex part of an audit engagement can be a strategic decision aimed at providing the junior auditor with valuable experience. This exposure to complex tasks helps in their professional development, building their skills and knowledge for future responsibilities. Although tight deadlines or the unavailability of senior auditors might be factors, the primary reason is often to enhance the junior auditor's competence and career growth.

質問 # 110
Which of the following statements best demonstrates application of due professional care during an assurance engagement?

A. The audit procedures were systematically planned: executed, and documented.
B. The engagement supervisor had no significant comments in the supervisory review.
C. The engagement objectives were designed to assist the engagement client
D. The engagement detected irregularities and noncompliance instances.

正解：A

解説：
* Introduction:
* Due professional care requires auditors to plan, execute, and document their work meticulously, ensuring that their findings and conclusions are based on a thorough and objective assessment.
* Application of Due Professional Care:
* It involves following a structured approach to audit engagements to ensure that all necessary steps are taken to gather sufficient and appropriate evidence.
* Options Analysis:
* Option A: Detecting irregularities and noncompliance instances are outcomes of the engagement but do not inherently demonstrate due professional care.
* Option B: Lack of significant comments from the supervisor suggests quality but does not demonstrate the systematic approach needed for due professional care.
* Option C: Systematically planning, executing, and documenting audit procedures directly reflects the auditor's adherence to due professional care principles.
* Option D: While important, designing engagement objectives to assist the client does not cover the comprehensive nature of due professional care.
* Conclusion:
* The best demonstration of due professional care during an assurance engagement is the systematic planning, execution, and documentation of audit procedures.

質問 # 111
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?

A. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives
B. The chief audit executive reports both functionally and administratively to the CEO
C. The internal audit charter is drafted properly and approved by the appropriate parties.
D. An independent third party has assessed the organization's system of internal controls to be adequate and effective.

正解：C

解説：
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. It is crucial for establishing the internal audit function's independence and objectivity. When the internal audit charter is properly drafted and approved by the appropriate parties, it provides a clear mandate for the internal audit activity and sets the foundation for its operations. This ensures that the internal audit activity can function independently without undue influence from management.

質問 # 112
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IIA-CHAL-QISA試験に合格して証明書を取得する方法に関する質問を検討していますか？最良の答えは、IIA-CHAL-QISAクイズトレントをダウンロードして学習することです。 IIA-CHAL-QISA試験の質問は、必要なものを短時間で取得するのに役立ちます。 IIA-CHAL-QISAトレーニング準備を購入した後、It-Passportsダウンロードしてインストールするのに少し時間が必要です。その後、学習するのに約20〜30時間かかります。 IIA-CHAL-QISA試験ガイドをご覧いただき、貴重な時間を割いていただければ幸いです。

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