It 업계 중 많은 분들이 인증시험에 관심이 많은 인사들이 많습니다.it산업 중 더 큰 발전을 위하여 많은 분들이IIA IIA-CHAL-QISA를 선택하였습니다.인증시험은 패스를 하여야 자격증취득이 가능합니다.그리고 무엇보다도 통행증을 받을 수 잇습니다.IIA IIA-CHAL-QISA은 그만큼 아주 어려운 시험입니다. 그래도IIA IIA-CHAL-QISA인증을 신청하여야 좋은 선택입니다.우리는 매일매일 자신을 업그레이드 하여야만 이 경쟁이 치열한 사회에서 살아남을 수 있기 때문입니다.
| Section | Objectives |
|---|---|
| Topic 1: Exam Blueprint (Broad Domains) | - Other CIA Knowledge Areas (aligned to Global Internal Audit Standards) - Information Systems Audit Topics Not Covered by CISA - Internal Audit Practice and Knowledge |
>> IIA-CHAL-QISA최신 인증시험 덤프데모 <<
여러분은 우선 우리 Fast2test사이트에서 제공하는IIA인증IIA-CHAL-QISA시험덤프의 일부 문제와 답을 체험해보세요. 우리 Fast2test를 선택해주신다면 우리는 최선을 다하여 여러분이 꼭 한번에 시험을 패스할 수 있도록 도와드리겠습니다.만약 여러분이 우리의 인증시험덤프를 보시고 시험이랑 틀려서 패스를 하지 못하였다면 우리는 무조건 덤프비용전부를 환불해드립니다.
질문 # 159
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?
정답：B
설명：
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.
질문 # 160
Which of the following statements is true regarding an organization's inventory valuation?
정답：D
설명：
Inventory Valuation Principles: Inventory valuation must accurately reflect the ownership of goods. The accounting treatment of inventory in transit depends on the shipping terms, specifically whether it is FOB (Free on Board) shipping point or FOB destination.
FOB Shipping Point:
Ownership Transfer: When goods are shipped FOB shipping point, ownership transfers to the buyer as soon as the goods leave the seller's premises.
Impact on Inventory Valuation: If goods shipped FOB shipping point are in transit at the end of the reporting period, they should be included in the buyer's inventory, not the seller's.
FOB Destination:
Ownership Transfer: When goods are shipped FOB destination, ownership transfers to the buyer only when the goods arrive at the buyer's premises.
Impact on Inventory Valuation: Goods in transit under FOB destination terms should remain in the seller's inventory until they reach the buyer.
Consignment:
Goods Received on Consignment: Goods held on consignment should not be included in the inventory of the consignee (the holder) but remain in the inventory of the consignor (the owner).
Goods Sent on Consignment: Goods sent out on consignment should still be included in the inventory of the consignor until they are sold by the consignee.
질문 # 161
According to IIA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?
정답：B
설명：
* Professional Care:Ensuring that internal auditors demonstrate due professional care involves establishing clear policies and procedures that guide their activities.
* Guidance and Standards:These policies and procedures help ensure that the internal audit activity adheres to professional standards and best practices.
* Standard Compliance:According to the IIA's Performance Standard 2040 - Policies and Procedures, the CAE must establish policies and procedures to guide the internal audit activity.
* Quality Assurance:Properly developed policies and procedures contribute to the overall quality and effectiveness of the internal audit activity, ensuring that engagements are conducted with due professional care.
References:
* IIA Standard 2040 - Policies and Procedures .
질문 # 162
Which of the following statements is true regarding partnership liquidation?
정답：C
설명：
Partnership liquidation refers to the process of dissolving a partnership, where all assets are sold, liabilities are paid off, and any remaining assets are distributed among the partners. This process marks the end of the partnership's legal existence and its economic activities. Legal and Economic Termination: Upon liquidation, the partnership ceases to exist legally and economically.
This means that it can no longer operate or enter into new business transactions.
Asset Distribution: The liquidation process ensures that all assets are sold, and the proceeds are used to pay off any outstanding debts. Any remaining funds are distributed to the partners according to the partnership agreement.
Capital Deficiency: While capital deficiency might prompt liquidation, it is not a defining characteristic of the process.
Creditors Payment: Creditors are paid from the partnership's assets, not directly by the partners unless agreed otherwise or if the assets are insufficient to cover the liabilities.
질문 # 163
According to IIA guidance, which of the following statements is true regarding audit workpapers?
정답：A
설명：
Audit workpapers are essential documents that provide evidence of the audit work performed and the conclusions reached.
* Option A: While review notes can be useful, they do not need to be retained if they do not add value to the audit evidence.
* Option B: Audit workpaper documentation policies are typically established by the internal audit department, not reviewed or approved by the audit committee.
* Option C: Management should not review the workpapers for accuracy as this could compromise the independence of the audit.
* Option D: Preparing workpapers helps auditors document their work thoroughly, facilitating learning and professional development.
질문 # 164
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많은 분들이 고난의도인 IIA관련인증시험을 응시하고 싶어 하는데 이런 시험은 많은 전문적인 관련지식이 필요합니다. 시험은 당연히 완전히 전문적인 IIA-CHAL-QISA관련지식을 터득하자만이 패스할 가능성이 높습니다. 하지만 지금은 많은 방법들로 여러분의 부족한 면을 보충해드릴 수 있으며 또 힘든 IIA시험도 패스하실 수 있습니다. 혹은 여러분은 전문적인 Qualified Info Systems Auditor CIA Challenge Exam관련지식을 터득하자들보다 더 간단히 더 빨리 시험을 패스하실 수 있습니다.
IIA-CHAL-QISA완벽한 덤프자료: https://kr.fast2test.com/IIA-CHAL-QISA-premium-file.html