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IIA IIA-CHAL-QISA Prüfungsplan:

Thema	Einzelheiten
Thema 1	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.
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	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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IIA-CHAL-QISA Übungsmaterialien & IIA-CHAL-QISA Lernführung: Qualified Info Systems Auditor CIA Challenge Exam & IIA-CHAL-QISA Lernguide

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IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q36-Q41):

36. Frage
Which of the following statements best describes the difference between risk appetite and risk tolerance?

A. Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management
B. Risk appetite applies to specific objectives, while risk tolerance refers to an organization's general attitude toward risk.
C. Risk appetite refers to an organization's general level of acceptance, while risk tolerance is a more specific and subordinate concept
D. There is no significant difference between the two terms

Antwort: C

Begründung:
Definition of Risk Appetite: Risk appetite is the amount and type of risk an organization is willing to pursue or retain to achieve its objectives. It reflects the organization's overall approach to risk- taking and is typically articulated at the highest level of the organization.
Definition of Risk Tolerance: Risk tolerance refers to the acceptable variation relative to the achievement of specific objectives. It is more granular and specific than risk appetite, detailing the levels of risk that are acceptable within the parameters set by the organization's risk appetite.

37. Frage
Which of the following is the primary engagement responsibility of an entry-level internal auditor?

A. Analysis.
B. Reporting
C. Documentation.
D. Leadership

Antwort: C

Begründung:
Primary Responsibilities: For entry-level internal auditors, the primary responsibilities focus on learning and supporting tasks. Documentation is a key responsibility as it involves recording the findings and work performed during an audit engagement. This helps in building a foundation for understanding audit processes and methodologies.

38. Frage
According to IIA guidance, which of the following is true regarding typical fraud schemes?
1.A diversion occurs when an employee has an undisclosed personal economic interest in a transaction that adversely affects the organization
2.Tax evasion is intentional reporting of false or misleading information on a tax return by an organization to reduce taxes owed.
3.Skimming involves stealing cash or assets from the organization and is normally concealed by adjusting the organization's records
4Disbursement fraud occurs when a person causes the organization to issue a payment for fictitious goods or services

A. 1 and 4
B. 2 and 3.
C. 2 and 4
D. 1 and 3.

Antwort: C

Begründung:
* Diversion typically involves redirecting resources or assets for personal use, not just having an undisclosed interest.
* Tax evasion involves deliberate falsification of financial information to avoid tax liabilities.
* Skimming is taking cash before it is recorded in the accounting system, usually difficult to detect.
* Disbursement fraud involves creating fictitious invoices or vendors to divert funds.

39. Frage
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1.Consult on CSR program design and implementation
2.Serve as an advisor on CSR governance and risk management.
3.Review third parties for contractual compliance with CSR terms
4Identify and mitigate risks to help meet the CSR program objectives

A. 1.2. and 4.
B. 1, 3, and 4.
C. 1,2, and 3.
D. 2. 3. and 4.

Antwort: A

Begründung:
According to the Institute of Internal Auditors (IIA) guidance, internal audit activities can encompass several aspects of evaluating corporate social responsibility (CSR) programs.
* Consulting on Design and Implementation: Internal auditors can provide valuable insights into the design and implementation of CSR programs to ensure they are well-structured and aligned with organizational objectives.
* Advising on Governance and Risk Management: Serving as advisors, internal auditors can help in
* establishing effective governance structures and identifying and managing risks associated with CSR initiatives.
* Mitigating Risks: By identifying and mitigating risks, internal auditors support the achievement of CSR program objectives, ensuring these initiatives are both effective and sustainable.
* Reviewing Third Parties: While internal auditors may review third parties for contractual compliance with CSR terms, this activity is more often part of broader compliance audits rather than a specific focus area for CSR evaluations.
References:
* "IIA Practice Guide: Auditing Corporate Social Responsibility," which outlines the role of internal auditors in CSR-related activities.

40. Frage
The internal audit activity is planning an assurance engagement for a foreign subsidiary.
According to IIA guidance, which of the following would be included in the preliminary communication to management of the area under review?

A. The estimated time frame, the names of the auditors, and the resources and travel budget
B. The names of the auditors, the resources and travel budget, and the scope of the engagement.
C. The resources and travel budget, the scope of the engagement, and the estimated time frame.
D. The scope of the engagement, the estimated time frame, and the names of the auditors.

Antwort: D

Begründung:
Preliminary Communication: Preliminary communication to management of the area under review is essential in setting clear expectations and ensuring transparency regarding the upcoming audit.
Key Elements to Include:
Scope of the Engagement: Define what will be covered in the audit to ensure that management understands the focus areas and objectives.
Estimated Time Frame: Provide a timeline for the audit activities, including the start and end dates, to help management plan and allocate resources accordingly.
Names of the Auditors: Identify the auditors involved to facilitate communication and coordination with the audit team.
IIA Guidance: According to the IIA standards, communicating these elements helps in building a cooperative relationship and ensures that there are no misunderstandings regarding the audit process.

41. Frage
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