IIA-CHAL-QISA復習内容、IIA-CHAL-QISA出題範囲

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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	内部監査のためのビジネス知識：この領域は、重要な計画段階と取り組み、そして一般的な業績評価指標を網羅しています。また、経営陣が従業員のコミットメントを高めるために効果的に指導し、助言を行う方法も含まれます。さらに、財務会計と管理会計の基礎、そして様々なコストの取り扱いについても網羅しています。
トピック 2	内部監査の実践：この領域は、内部監査プロセスの計画、組織、管理、そしてリソースの確保、採用、人員配置といった管理活動の理解に関する戦略と方針を網羅しています。さらに、この領域では、主要なリスクとコントロールを確実に特定するための監査計画に加え、監査の目標と評価基準についても網羅しています。
トピック 3	内部監査の本質：この領域には、内部監査の基礎、独立性、ガバナンスとCSRの概念、客観性、熟練度と専門家としての正当な注意、品質保証、リスク管理といったトピックが含まれます。この領域では、

>> IIA-CHAL-QISA復習内容 <<

IIA-CHAL-QISA出題範囲、IIA-CHAL-QISA模擬問題

常にIIA　IIA-CHAL-QISA試験に参加する予定があるお客様は「こちらの問題集には、全部で何問位、掲載されておりますか？」といった質問を提出しました。心配なくて我々It-PassportsのIIA　IIA-CHAL-QISA試験問題集は実際試験のすべての問題種類をカバーします。70％の問題は解説がありますし、試験の内容を理解しやすいと助けます。

IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q155-Q160):

質問 # 155
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?

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

正解：C

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 # 156
According to IIA guidance, which of the following objectives was most likely formulated for a non- assurance engagement?

A. The internal audit activity will ensure equipment downtime risks have been managed in accordance with the internal policy.
B. The internal audit activity will assess the effects of changes in maintenance strategy on the availability of production equipment
C. The internal audit activity will inform management on the possible risks of moving the data warehouse to a cloud server maintained by a third party.
D. The internal audit activity will ascertain whether the data center security arrangements are compliant with agreed terms

正解：C

解説：
Non-Assurance Engagements: Non-assurance engagements focus on advisory and consulting services rather than providing an independent assessment. These engagements aim to add value by offering insights and recommendations to management.
Objective Characteristics:
Informing Management: Providing information on potential risks and advising on risk management strategies is typical for non-assurance engagements. This helps management make informed decisions and manage risks effectively.

質問 # 157
According to IIA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?

A. Ensuring the internal audit activity reports functionally to the board of directors
B. Developing policies and procedures for the internal audit activity
C. Ensuring the internal audit activity is not found fallible during audit engagements.
D. Undertaking all engagements that management requests of the internal audit activity.

正解：B

解説：
* Professional Care:Ensuring that internal auditors demonstrate due professional care involves establishing clear policies and procedures that guide their activities.
* Guidance and Standards:These policies and procedures help ensure that the internal audit activity adheres to professional standards and best practices.
* Standard Compliance:According to the IIA's Performance Standard 2040 - Policies and Procedures, the CAE must establish policies and procedures to guide the internal audit activity.
* Quality Assurance:Properly developed policies and procedures contribute to the overall quality and effectiveness of the internal audit activity, ensuring that engagements are conducted with due professional care.
References:
* IIA Standard 2040 - Policies and Procedures .

質問 # 158
Which of the following is most likely the subject of a periodic report from the chief audit executive to the board?

A. The internal audit activity's purpose, authority, responsibility, and performance relative to plan.
B. Management's assertions regarding the system of internal controls.
C. Oversight of the coordination between the internal audit activity and independent outside auditors
D. A complete, accurate, and comprehensive account of engagement observations and recommendations.

正解：A

解説：
* Introduction:
* The chief audit executive (CAE) has a crucial role in reporting to the board on various aspects of the internal audit activity (IAA).
* Importance of Reporting:
* Periodic reports from the CAE to the board are essential for ensuring transparency and providing
* oversight on the IAA's performance and alignment with organizational objectives.
* Options Analysis:
* Option A: A complete, accurate, and comprehensive account of engagement observations and recommendations is generally part of the audit reports but not typically the subject of periodic reports from the CAE to the board.
* Option B: Oversight of the coordination between the internal audit activity and independent outside auditors is important but does not comprehensively cover the CAE's reporting responsibilities.
* Option C: The internal audit activity's purpose, authority, responsibility, and performance relative to plan encompass the core aspects of the IAA's alignment with organizational goals, effectiveness, and efficiency, making it the most comprehensive subject of periodic reports.
* Option D: Management's assertions regarding the system of internal controls are often part of audit findings but not the primary subject of CAE reports to the board.
* Conclusion:
* The CAE's periodic reports to the board should cover the IAA's purpose, authority, responsibility, and performance relative to the plan, ensuring that the board is well-informed about the internal audit's alignment with the organization's objectives and its overall performance.

質問 # 159
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:
* Standard 2340 - 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.
References:
* Effective engagement supervision involves assigning responsibilities, approving the engagement program, and facilitating training and development, ensuring a successful audit engagement and
* continuous staff improvement.

質問 # 160
......

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IIA-CHAL-QISA出題範囲: https://www.it-passports.com/IIA-CHAL-QISA.html

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