IIA-CHAL-QISA Musterprüfungsfragen - IIA-CHAL-QISA Lernressourcen

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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-CHAL-QISA Unterlagen mit echte Prüfungsfragen der IIA Zertifizierung

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IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q112-Q117):

112. Frage
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 are current or former employees who are disgruntled and looking to retaliate.
D. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.

Antwort: A

Begründung:
* 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.

113. Frage
Which of the following statements is true regarding internal auditors and other assurance providers?

A. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit hours.
B. Assurance providers who report to management and/or are part of management cannot provide control self-assessments services
C. internal auditors can rely on the work of other assurance providers only if the other assurance providers report directly to the board
D. Internal auditors should always reperform and validate audit work completed by external assurance providers.

Antwort: A

Begründung:
Collaboration with Compliance Teams: Internal auditors often collaborate with internal compliance teams to leverage their work. This allows auditors to gain insights and expand their audit coverage efficiently.
IIA Standards: According to the Institute of Internal Auditors (IIA), internal auditors can rely on the work of other assurance providers, including internal compliance teams, as long as the auditors assess the adequacy and competency of the compliance team's work.
Efficiency in Audit Coverage: By relying on internal compliance teams, internal auditors can ensure comprehensive coverage of the organization without significantly increasing direct audit hours, thus enhancing efficiency.

114. Frage
Which of the following is true of matrix organizations?

A. it is best suited for firms with scattered locations or for multi-line, large-scale firms.
B. A combination of product and functional departments allows management to utilize personnel from various functions.
C. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.
D. Authority, responsibility, and accountability of the units involved may vary based on the projects life, or the organization's culture.

Antwort: B

Begründung:
Matrix Organization Structure: In matrix organizations, employees report to both functional and product managers. This dual reporting structure allows the organization to efficiently use its personnel across different projects and functions.
Advantages of Matrix Structure:
Resource Utilization: Personnel from various functions can be utilized effectively across multiple projects, improving resource allocation and flexibility.
Coordination and Communication: This structure enhances coordination and communication across different functional areas and projects.

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

Antwort: D

Begründung:
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.

116. Frage
At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

A. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.
B. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.
C. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards
D. The auditor breached the conflict of interest standard by accepting payment for travel costs

Antwort: A

Begründung:
Understanding Confidentiality: According to the IIA Code of Ethics, internal auditors are required to respect the value and ownership of information they receive and not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Presentation Details: In this scenario, the internal auditor presented sample data derived from audit engagements performed for the organization. Even though the travel costs were covered by the conference organizers and the trip was approved by the CAE, neither the CAE nor management was aware of the specific content of the presentation.
Violation of Confidentiality: By disclosing information related to the organization's audit engagements without prior approval from management or the CAE, the auditor breached the confidentiality principle. The auditor should have sought permission before using and presenting any material related to the organization's internal operations.

117. Frage
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