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IIA IIA-CHAL-QISA 考試大綱：

主題	簡介
主題 1	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
主題 2	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.
主題 3	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.

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最新的 CIA Challenge Exam IIA-CHAL-QISA 免費考試真題 (Q75-Q80):

問題 #75
During which phase of the contracting process are contracts drafted for a proposed business activity'

A. Bidding phase.
B. Management phase
C. Initiation phase.
D. Development phase.

答案：D

解題說明：
Contracts are typically drafted during the development phase of the contracting process. This phase follows the initiation and bidding phases and involves detailed negotiations and the preparation of formal agreements that outline the terms and conditions of the proposed business activity. This ensures that both parties have a clear understanding of their obligations and expectations before the contract is finalized and executed

問題 #76
Which of the following statements is true regarding internal auditors and other assurance providers?

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

答案：D

解題說明：
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.

問題 #77
When reviewing workpapers, engagement supervisors may ask for additional evidence or clarification via review notes. According to IIA guidance, which of the following statements is true regarding the engagement supervisors review notes?

A. Management of the area under review must address the engagement supervisors review notes before the audit report can be finalized.
B. The review notes may be cleared from the final documentation once the engagement supervisors concerns have been addressed
C. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program
D. The chief audit executive must initial or sign the engagement supervisors review notes to provide evidence of appropriate engagement supervision.

答案：B

解題說明：
Introduction:
Review notes are comments or questions posed by engagement supervisors during the review of workpapers to ensure audit quality and completeness.
IIA Guidance on Review Notes:
According to the IIA, review notes serve as a tool for engagement supervisors to seek additional evidence or clarification.

問題 #78
Which of the following is applicable to both a job order cost system and a process cost system'?

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

答案：B

解題說明：
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.
References:
* "Cost Accounting: A Managerial Emphasis," which details the tracking of manufacturing costs in different costing systems .

問題 #79
If the skills and competencies are not present within the internal audit activity to complete an ad- hoc assurance engagement, which of the following is an acceptable resolution?

A. Consider using employees from other departments in the organization on the audit team.
B. Change the scope of the testing to ensure that only available staff proficiencies are used
C. Complete the engagement as requested, with the best of the current staff's abilities.
D. Politely decline the engagement due to a lack of qualified staff available at the time.

答案：A

解題說明：
Introduction:
When the internal audit team lacks necessary skills for an ad-hoc assurance engagement, leveraging internal resources can be a practical solution.
Resolving Skill Gaps:
Using employees from other departments can provide the needed expertise while maintaining the engagement's integrity.

問題 #80
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