IIA-CHAL-QISA関連復習問題集、IIA-CHAL-QISA参考資料

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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	Essentials of Internal Auditing: This domain has topics such as foundations of internal auditing, independence aconcept of governance and CSR.nd objectivity, Proficiency and Due Professional Care, QA, and Managing Risks. The domain covers describing the
トピック 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.
トピック 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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IIA IIA-CHAL-QISA参考資料 & IIA-CHAL-QISA赤本勉強

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IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q170-Q175):

質問 # 170
A regional entertainment organization is in the process of developing a corporate social responsibility (CSR) policy. Management invites ideas from employees when developing the CSR policy Which of the following is the most appropriate idea to include?

A. Management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.
B. Generally, CSR activities are limited to the management of the organization, thus, employees do not have a responsibility for ensuring the success of CSR objectives.
C. The board Is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported
D. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.

正解：A

解説：
CSR Policy Development: In developing a Corporate Social Responsibility (CSR) policy, it is important that the principles of CSR are communicated and understood throughout the organization.
Integration into Decision-Making: Management's responsibility includes ensuring that CSR principles are not only communicated but also integrated into the organization's decision-making processes at all levels. This ensures that CSR is part of the organizational culture and operational strategies.
Board's Role: While the board has a role in overseeing and ensuring that CSR objectives are established and risks are managed, the day-to-day responsibility for integrating CSR into business operations lies with management.
IIA Guidance: According to IIA guidance, internal auditors should evaluate the design, implementation, and effectiveness of the organization's ethics-related objectives, programs, and activities, which include CSR initiatives (Standard 2110 - Governance).

質問 # 171
According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

A. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.
B. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.
C. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.
D. Approve the engagement program, enable training and development of staff, and identify engagement objectives

正解：C

解説：
Engagement Supervision Objectives:
Assign Responsibilities: Supervisors must clearly assign tasks and responsibilities to individual auditors to ensure clarity and accountability during the engagement.
Approve Engagement Program: The supervisor is responsible for reviewing and approving the engagement program, ensuring that it aligns with the engagement objectives and internal audit standards.
Training and Development: Supervision also involves mentoring and developing audit staff, providing guidance and feedback to enhance their skills and performance.
IIA Standards:
Engagement Supervision: Internal audit engagements must be properly supervised to ensure objectives are achieved, quality is maintained, and staff are developed.
Primary Objectives:
Clarity and Accountability: Assigning responsibilities ensures that each auditor knows their role and tasks.
Quality and Compliance: Approving the engagement program ensures that the audit plan is robust and compliant with standards.
Professional Development: Enabling training and development helps build a competent and skilled audit team.

質問 # 172
The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review Which of the following would be the most appropriate approach?

A. A team of available internal auditors should be assembled and should consult with an external nonaudit expert on chemical waste disposal to plan and conduct the engagement.
B. A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.
C. A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures
D. An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.

正解：A

解説：
Skill Gap Identification: Internal auditors lack the necessary expertise in chemical waste disposal.
Consulting Experts: Engaging an external nonaudit expert ensures that the internal audit team receives the necessary technical knowledge to conduct an effective review.
Team Assembly: By assembling a team of internal auditors and consulting an external expert, the organization leverages both internal audit capabilities and external technical expertise.
Ensuring Competence: This approach ensures that the internal audit activity complies with the IIA Standards, specifically Standard 1210 - Proficiency, which requires internal auditors to possess the knowledge, skills, and other competencies needed to perform their responsibilities.

質問 # 173
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?

A. It documents the audit steps and procedures to be performed.
B. It documents existing measures that manage risks in the area under review
C. It documents events that could hinder the achievement of process objectives.
D. it documents preliminary information useful to the audit team.

正解：A

解説：
The planning memorandum serves as a comprehensive blueprint for an audit engagement, outlining the specific steps, procedures, and strategies that will be employed to carry out the audit. According to IIA guidance, the purpose of this document is to ensure that the audit team is well-prepared and that the audit process is systematic and thorough.
* Documentation of Audit Steps and Procedures:The primary purpose of a planning memorandum is to detail the steps and procedures that the audit team will follow. This ensures consistency and clarity throughout the audit process and provides a clear framework for team members to follow.
*

質問 # 174
Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding Which of the following is a reason to use narrative memoranda?

A. To identify individuals who perform key roles
B. To document which outputs support other activities.
C. To explain a simple process.
D. To create a detailed risk assessment

正解：C

解説：
Step by Step Comprehensive Detailed Explanation with References:
* Introduction:
* Internal auditors use process mapping to document and understand the steps involved in a process.
* Purpose of Narrative Memoranda:
* Narrative memoranda are written descriptions that outline the steps of a process, often used when the process is straightforward.
* Options Analysis:
* Option A: Detailed risk assessment is usually more comprehensive and may require flowcharts or other detailed diagrams.
* Option B: Identifying individuals who perform key roles typically requires organization charts or responsibility matrices.
* Option C: Narrative memoranda are best suited for explaining simple processes in a clear and concise manner.
* Option D: Documenting outputs that support other activities might require more detailed mapping techniques.
* Conclusion:
* Narrative memoranda are effective for explaining simple processes, providing a straightforward and understandable framework.

質問 # 175
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