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IIA IIA-CHAL-QISA Prüfungsplan:

Thema	Einzelheiten
Thema 1	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.
Thema 2	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
Thema 3	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.

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IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q159-Q164):

159. Frage
Which of the following is applicable to both a job order cost system and a process cost system'?

A. Three manufacturing cost elements are tracked: direct materials, direct labor, and manufacturing overhead.
B. Costs are summarized in a production cost report for each department
C. The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period.
D. Total manufacturing costs are determined at the end of each period.

Antwort: A

Begründung:
Both job order cost systems and process cost systems track three manufacturing cost elements:
direct materials, direct labor, and manufacturing overhead. These cost elements are essential in calculating the total production cost and determining the cost per unit.
Direct Materials: The raw materials directly used in the production of goods.
Direct Labor: The wages of workers who are directly involved in manufacturing the products.
Manufacturing Overhead: Indirect costs associated with production, such as utilities, maintenance, and depreciation of equipment.

160. Frage
Which of the following processes does the board manage to ensure adequate governance?

A. Develop strategies to mitigate the risks to achieving the organization's objectives
B. Establish and measure performance objectives for the internal audit activity
C. Develop, approve, and execute the strategic plan of the organization
D. Select board members with necessary knowledge and skills.

Antwort: C

Begründung:
The board manages several key processes to ensure adequate governance within an organization, one of which is the development, approval, and execution of the strategic plan. This process is critical because it defines the organization's direction, goals, and the actions required to achieve these goals.
* Strategic Planning: The board plays a pivotal role in setting the organization's strategic direction, which includes establishing long-term goals and defining the means to achieve them.
* Performance Measurement: While the board may establish and measure performance objectives for the internal audit activity, this is part of a broader governance framework.
* Risk Management: The board also develops strategies to mitigate risks, ensuring that the organization
* can achieve its objectives effectively.
Thus, the most comprehensive governance-related process managed by the board involves strategic planning

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

A. The internal audit activity will ascertain whether the data center security arrangements are compliant with agreed terms
B. 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.
C. The internal audit activity will ensure equipment downtime risks have been managed in accordance with the internal policy.
D. The internal audit activity will assess the effects of changes in maintenance strategy on the availability of production equipment

Antwort: B

Begründung:
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.

162. Frage
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system The chief audit executive (CAE) agrees to take on the engagement as a consultant. Which of the following tasks is appropriate for the CAE to undertake?

A. Establish the degree of risk appetite for management to accept.
B. Set risk Indicators and mitigation plans for management to Implement.
C. Determine the number of significant risks for management to report to the board
D. Coordinate and facilitate risk workshops for management to attend

Antwort: D

Begründung:
Role of CAE as Consultant: The chief audit executive (CAE) can act as a consultant to help management establish a risk management system. Their role should be facilitative rather than directive, ensuring that management owns the risk management process.
Appropriate Tasks:
* Risk Workshops: Coordinating and facilitating risk workshops (option A) helps management identify and assess risks, allowing them to develop appropriate responses. This is a suitable task for the CAE.
* Risk Appetite and Indicators: Establishing risk appetite (option B) and setting risk indicators and mitigation plans (option C) are management's responsibilities.
* Reporting Risks: Determining the number of significant risks to report (option D) should also be a management function.

163. Frage
An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?

A. Discuss the impairment with the audit manager.
B. Ascertain the best approach to disclose the impairment.
C. Decide on the extent of impact of the impairment
D. Report the impairment to senior management

Antwort: A

Begründung:
The board manages several key processes to ensure adequate governance within an organization, one of which is the development, approval, and execution of the strategic plan. This process is critical because it defines the organization's direction, goals, and the actions required to achieve these goals.
* Strategic Planning: The board plays a pivotal role in setting the organization's strategic direction, which includes establishing long-term goals and defining the means to achieve them.
* Performance Measurement: While the board may establish and measure performance objectives for the internal audit activity, this is part of a broader governance framework.
* Risk Management: The board also develops strategies to mitigate risks, ensuring that the organization can achieve its objectives effectively.
Thus, the most comprehensive governance-related process managed by the board involves strategic planning

164. Frage
......

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