IIA-CHAL-QISA합격보장가능덤프자료덤프로Qualified Info Systems Auditor CIA Challenge Exam시험을한번에합격가능

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IIA IIA-CHAL-QISA 시험요강:

주제	소개
주제 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.
주제 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
주제 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.

>> IIA-CHAL-QISA합격보장 가능 덤프자료 <<

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q50-Q55):

질문 # 50
The board of directors of a global organization has found an increased number of reported cases of unethical practices since last year. To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, which of the following actions should be undertaken?

A. Conduct an organization wide employee survey on ethical practices.
B. Request the internal audit activity to perform an ethics-related assurance engagement.
C. Reaffirm the importance of the organization's code of ethics to all employees
D. Offer in-house ethics-related training seminars for employees to attend

정답：A

설명：
To assist the board of directors in understanding the degree of ethics awareness within the organization, an organization-wide employee survey on ethical practices (option D) is the most effective action. Here's why:
* Direct Insight from Employees: Surveys can capture the perspectives of a broad employee base, providing direct insights into the awareness and attitudes towards ethics within the organization.
* Quantitative and Qualitative Data: A well-designed survey can gather both quantitative data (e.g., percentage of employees aware of the code of ethics) and qualitative data (e.g., specific instances of ethical dilemmas faced by employees).
* Identifying Areas of Improvement: Surveys can identify specific areas where employees feel the organization is lacking in terms of ethical practices, which can guide targeted improvements.
* Confidentiality and Anonymity: Surveys often ensure confidentiality and anonymity, encouraging more honest and comprehensive responses from employees, which might not be achievable through other means.
* Comprehensive Scope: Compared to internal audits or training, surveys can provide a comprehensive overview of the entire organization's ethical climate, from various departments and levels.
This approach aligns with the best practices in internal auditing and organizational assessments as outlined by the Institute of Internal Auditors (IIA) and other related guidance.

질문 # 51
Operational management In the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?

A. Knowledge/skills gap.
B. Accountability reward failure
C. Monitoring gap.
D. Communication failure

정답：C

설명：
Key performance indicator (KPI) reports are essential tools for tracking and evaluating the performance of various processes and activities within an organization. By reviewing these reports in detail during monthly staff meetings, operational management in the IT department aims to identify any discrepancies or issues promptly. This continuous monitoring helps to prevent a "monitoring gap," which is the failure to adequately oversee and assess operations, potentially leading to undetected problems or inefficiencies

질문 # 52
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?

A. Results of internal assessments need to be reported to the board at least once every five years.
B. The external assessor must present the findings from the external assessment to senior management and the board upon completion.
C. Results of ongoing monitoring of the internal audit activity's performance must be reported to senior management and the board at least annually
D. Deficiencies within the internal audit activity must be reported to the board as soon as they are noted

정답：C

설명：
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) provide guidance on the reporting requirements of the quality assurance and improvement program. According to Standard 1320, "The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board." This communication must include the results of both internal and external assessments and ongoing monitoring. Specifically, the results of ongoing monitoring of the internal audit activity's performance should be reported to senior management and the board at least annually. This ensures that the internal audit activity maintains its proficiency, enhances its effectiveness, and complies with the Standards.

질문 # 53
An organization's health-care insurance costs have been rising approximately 10 percent per year for several years Which of the following analytical review procedures would best evaluate the reasonableness of the increase in health-care costs?

A. Obtain a bid from another health-care administrator to provide the same administrative services as the current health-care administrator.
B. Review all claims and compare with appropriate procedures to ensure that overpayments have not occurred
C. Develop a comparison of the costs incurred with similar costs incurred by other organizations
D. Obtain the government index of health-care costs for the comparable period of time and compare the rate of increase with that of the cost per employee incurred by the organization.

정답：D

설명：
Analytical review procedures involve evaluating financial information by studying plausible relationships among financial and non-financial data.
* Government Index Comparison: Comparing the organization's increase in health-care costs with a relevant government index provides a benchmark to assess whether the cost increases are in line with broader economic trends.
* Claims Review: While reviewing all claims could help identify specific overpayments, it is more labor-intensive and less effective for evaluating overall reasonableness.
* Competitive Bids: Obtaining bids from other health-care administrators might control future costs but does not evaluate the reasonableness of past cost increases.
* Industry Comparison: Comparing costs with those incurred by similar organizations could be useful but might not provide a standardized measure like a government index.
References:
* "Auditing and Assurance Services: An Integrated Approach," which details the use of analytical procedures in evaluating financial data.

질문 # 54
Which of the following would be the most effective fraud prevention control?

A. installation of a video surveillance system in a warehouse prone to inventory loss
B. Daily report that Identifies unsuccessful system log-in attempts
C. Email alert sent to management for checks issued over S100.000.
D. New hire training to explain fraud and employee misconduct.

정답：D

설명：
Training new hires on fraud and employee misconduct is a proactive measure that raises awareness and educates employees about the organization's policies and the consequences of fraudulent behavior.
Such training helps create a culture of integrity and compliance, making employees less likely to engage in or tolerate fraud.
Continuous education and reinforcement of ethical behavior are essential components of an effective fraud prevention strategy

질문 # 55
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IIA-CHAL-QISA합격보장가능덤프자료덤프로Qualified Info Systems Auditor CIA Challenge Exam시험을한번에합격가능

IIA IIA-CHAL-QISA 시험요강:

최신버전 IIA-CHAL-QISA합격보장 가능 덤프자료 인증덤프는 Qualified Info Systems Auditor CIA Challenge Exam 시험 기출문제모음집

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q50-Q55):