IIA IIA-CHAL-QISA全真問題集、IIA-CHAL-QISA試験番号

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IIA-CHAL-QISA認定試験の準備を効率的にするために、どんなツールが利用に値するものかわかっていますか。私は教えてあげますよ。It-PassportsのIIA-CHAL-QISA問題集が一番頼もしい資料です。この問題集がIT業界のエリートに研究し出されたもので、素晴らしい練習資料です。この問題集は的中率が高くて、合格率が100％に達するのです。それはIT専門家達は出題のポイントをよく掴むことができて、実際試験に出題される可能性があるすべての問題を問題集に含めることができますから。不思議だと思っていますか。しかし、これは本当のことですよ。

IIA IIA-CHAL-QISA 認定試験の出題範囲：

トピック	出題範囲
トピック 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.
トピック 2	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.
トピック 3	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

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IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q46-Q51):

質問 # 46
A bicycle manufacturer incurs a combination of fixed and variable costs with the production of each bicycle. Which of the following statements is true regarding these costs?

A. if the number of bicycles produced is increased by 30 percent, the fixed cost per unit will decline.
B. The fixed cost per unit will vary directly based on the number of bicycles produced during the production cycle.
C. The total variable cost will vary proportionally and inversely with the number of bicycles produced during a production run.
D. if the number of bicycles produced is increased by 15 percent, the variable cost per unit will increase proportionally

正解：A

解説：
Introduction:
Understanding cost behavior is crucial in managing production and financial performance in manufacturing.
Cost Characteristics:
Fixed costs remain constant in total but vary per unit with changes in production volume. Variable costs vary directly with production volume but remain constant per unit.

質問 # 47
A multinational organization has multiple divisions that sell their products internally to other divisions When selling internally, which of the following transfer prices would lead to the best decisions for the organization?

A. Market price of the product.
B. Variable cost plus a markup.
C. Full cost
D. Full cost plus a markup.

正解：A

解説：
Using the market price of the product for internal transfer pricing leads to the best decisions for the organization because it reflects the true economic value of the goods or services being transferred. This method promotes efficiency and fairness within the divisions.
* Economic Value: Market price reflects the true economic value, ensuring that the internal transactions are conducted at fair and competitive prices.
* Performance Measurement: It provides a consistent basis for evaluating the performance of different divisions, as they are measured against external market conditions.
* Resource Allocation: Helps in optimal allocation of resources by ensuring that internal transactions are economically justified and comparable to external transactions.
References:
* "Management Accounting: Principles and Practices," which discusses the advantages of using market-based transfer pricing .

質問 # 48
The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, which of the following would be the most appropriate course of action for the CAE to take to preserve independence?

A. Make use of an external service provider.
B. Request audit resources through the external auditor.
C. Ask for a knowledgeable resource from the IT department
D. Contract with the software vendor to provide an appropriate resource

正解：A

解説：
If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, the most appropriate course of action is to use an external service provider. This helps preserve the independence and objectivity of the internal audit function.
* Expertise: External service providers bring specialized knowledge and expertise that may not be available within the internal team.
* Independence: Utilizing an external provider ensures that the audit maintains its independence and objectivity, avoiding any potential conflicts of interest.
* Quality: Ensures that the audit engagement is conducted with the highest standards, leveraging the external provider's experience and skills.
References:
* "Internal Audit and Assurance," which outlines the benefits and considerations of engaging external service providers for specialized audit tasks.

質問 # 49
While conducting an engagement in the procurement department, the internal auditor noticed that the department head's travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?

A. The auditor should analyze trends and changes among the organization's suppliers over the past few years.
B. The auditor should analyze the list of destinations the department head visited to estimate typical costs
C. The auditor should investigate whether there are any special arrangements regarding senior management travel.
D. The auditor should make a note of the issue for follow-up when employee travel expenses are audited.

正解：C

解説：
* Identifying the Anomaly:The internal auditor has identified a discrepancy in the travel expenses of the department head, who frequently travels yet reports minimal expenses. This raises a red flag that needs further investigation.
* Understanding the Context:It is important to determine if there are legitimate reasons for the discrepancy, such as special arrangements made for senior management travel, which could explain the absence of typical travel expenses like hotels, meals, and transportation.
* Appropriate Next Step:Investigating whether there are any special arrangements for senior management travel (Option C) is the most logical next step. This helps in understanding the context and validating whether the discrepancy is justified or indicative of potential issues such as fraud or misreporting.

質問 # 50
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the Internal audit activity

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