目標を達成するIIA-CHAL-QISA無料ダウンロード:有難い問題Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA試験関連赤本

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Objectives
Business Knowledge for Internal Auditing	- Financial and managerial accounting basics - Information systems and IT auditing concepts
Practice of Internal Auditing	- Audit planning and risk assessment - Audit execution and evidence collection
Essentials of Internal Auditing	- Internal audit fundamentals and governance - Ethics and professional standards

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IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q121-Q126):

質問 # 121
Which of the following methods is most closely associated to year over year trends?

A. Ratio analysis.
B. Common-size analysis.
C. Vertical analysis.
D. Horizontal analysts

正解：D

解説：
* Introduction:
* Horizontal analysis involves comparing financial data across multiple periods to identify trends and patterns over time.
* Year-over-Year Trends:
* This method helps in understanding changes in financial performance and position year-over-year.
* Options Analysis:
* Option A: Horizontal analysis is directly related to comparing data year-over-year.
* Option B: Vertical analysis involves comparing items on a financial statement as a percentage of a base figure within the same period.
* Option C: Common-size analysis is a type of vertical analysis where all items are expressed as a percentage of a common base.
* Option D: Ratio analysis evaluates relationships between different financial statement items but is not primarily focused on year-over-year trends.
* Conclusion:
* Horizontal analysis is most closely associated with year-over-year trends as it involves reviewing financial data across periods.

質問 # 122
A chief audit executive is developing the annual audit plan.
Which factor should receive the HIGHEST priority?

A. Departments with the largest budgets.
B. Areas with the greatest residual risk.
C. Requests from operational managers.
D. Areas not audited during the prior year.

正解：B

解説：
Risk-based planning focuses on areas presenting the highest residual risk to organizational objectives.

質問 # 123
An internal auditor is performing testing to gather evidence regarding an organization's inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is The auditor's concern best describes which of the following risks?

A. Anticipated misstatement risk
B. Tolerable misstatement risk
C. Incorrect rejection risk.
D. Incorrect acceptance risk.

正解：D

解説：
Introduction:
When performing audit testing, internal auditors must consider the risk that their sample may lead to incorrect conclusions about the accuracy of account balances.
Understanding Incorrect Acceptance Risk:
This risk refers to the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is. This is a type of sampling risk that auditors need to mitigate through proper sampling techniques and sufficient sample sizes.

質問 # 124
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 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
C. 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.
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.
References:
* IIA Standard 1210 - Proficiency .

質問 # 125
Applying ISO 31000; which of the following is part of the external context for risk management?

A. Risk treatment method based on risk evaluation.
B. The regulatory and competitive environment.
C. The method of determining the risk level
D. Organizational culture, objectives, and processes.

正解：B

質問 # 126
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