IIA-CHAL-QISA認定資格 & IIA-CHAL-QISAトレーリングサンプル

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IIA IIA-CHAL-QISA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Qualified Info Systems Auditor CIA Challenge Exam
Exam Number:	IIA-CHAL-QISA
Passing Score:	600 (scaled score)
Available Languages:	English, Other languages as available through local Pearson VUE test centres
Exam Price:	$1,245 USD (approx)
Related Certifications:	Certified Internal Auditor (CIA) Certified Information Systems Auditor (CISA)
Exam Format:	Multiple choice
Certificate Validity Period:	Lifetime (CIA certification validity subject to IIA CPE requirements)
Exam Duration:	180 minutes
Real Exam Qty:	150
Sample Questions:	IIA IIA-CHAL-QISA Sample Questions
Exam Way:	Delivered via Pearson VUE test centres computer-based; no online proctoring
Pre Condition:	Must be an active Certified Information Systems Auditor (CISA) holder and provide proof of good standing.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/challenge-exam/information-systems/

>> IIA-CHAL-QISA認定資格 <<

IIA-CHAL-QISA認定資格を見ると、Qualified Info Systems Auditor CIA Challenge Examの半分を合格したことになります。

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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 Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q103-Q108):

質問 # 103
Which of the following types of policies best helps promote objectivity in the internal audit activity's work?

A. Policies that match internal auditors' performance with feedback from management of the area under review
B. Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment.
C. Policies that keep internal auditors in areas where they have vast audit expertise.
D. Policies that provide examples of Inappropriate business relationships

正解：D

解説：
Promoting objectivity in internal auditing involves ensuring that auditors avoid conflicts of interest and maintain independence in both fact and appearance. Policies that clearly define and give examples of inappropriate business relationships help auditors understand and avoid situations that could impair their objectivity.

質問 # 104
Which of the following is a true statement regarding whistleblowing?

A. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.
B. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
C. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.
D. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.

正解：A

解説：
Purpose of Whistleblowing: Whistleblowing is a mechanism that allows employees to report unethical or illegal activities within the organization. It is a vital part of an organization's ethical framework, providing a structured way for concerns to be raised and addressed.
Encouraging Ethical Behavior: By having a whistleblowing program, an organization encourages employees to come forward with concerns, which helps in maintaining ethical standards and preventing misconduct.
Practical Example: Employees who notice financial discrepancies can report these through the whistleblowing system without fear of retaliation, supporting a culture of transparency and accountability.

質問 # 105
An organization invests excess short-term cash in trading securities Which of the following actions should an internal auditor take to test the valuation of those securities'*

A. Use the equity method to recalculate the investment carrying value
B. Perform a calculation of premium or discount amortization.
C. Confirm the securities held by the broker.
D. Compare the carrying value with current market quotations

正解：D

解説：
* Testing Valuation:The valuation of trading securities requires comparing their carrying value with current market prices to ensure accuracy.
* Market Quotations:Current market quotations provide the most reliable and up-to-date information on the fair value of securities.
* Accounting Standards:This approach is consistent with accounting standards that require securities to be reported at fair value, reflecting any unrealized gains or losses.
* Verification Process:Comparing the carrying value with market quotations helps verify that the securities are appropriately valued on the financial statements.
References:
* International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) regarding fair value measurement.

質問 # 106
An internal auditor discovered fraud while performing an audit of an organization's procurement process.
Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?

A. Greater assurance that procurement frauds will be detected in a timely manner
B. Greater understanding of fraud through better evidence collection
C. Improved capability of evaluating fraud risks within the organization.
D. Enhanced capability to prevent frauds from occurring.

正解：B

解説：
Forensic auditing techniques provide a systematic approach to collecting and analyzing evidence related to fraud. The primary benefit of these techniques is the enhanced ability to gather comprehensive and detailed evidence, which leads to a greater understanding of how the fraud occurred and who was involved. This detailed evidence collection supports legal proceedings and helps in identifying control weaknesses that need to be addressed to prevent future frauds.
References:
* "Forensic Auditing: Principles and Practices," which outlines the importance of evidence collection in understanding and combating fraud.

質問 # 107
A newly appointed chief audit executive (CAE) of a small organization is developing a resource management plan. Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity's collective knowledge, skills, and other competencies?

A. Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies.
B. Obtain from the human resources department the job descriptions and position requirements for all internal audit staff.
C. Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews.
D. Review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys.

正解：D

解説：
Conducting a documented skills assessment helps in identifying the existing competencies and any gaps within the internal audit team.
Post-audit surveys can provide feedback on the performance and areas for improvement, which can be used to further refine the skills and competencies of the audit staff.

質問 # 108
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