최신버전IIA-ACCA최신시험대비자료완벽한시험최신덤프공부

ITDumpsKR의 IIA IIA-ACCA덤프로IIA IIA-ACCA시험준비를 하면 시험패스는 간단한 일이라는걸 알게 될것입니다. IIA IIA-ACCA덤프는 최근IIA IIA-ACCA시험의 기출문제모음으로 되어있기에 적중율이 높습니다.시험에서 떨어지면 덤프비용 전액 환불해드리기에 우려없이 덤프를 주문하셔도 됩니다.

IIA IIA-ACCA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Practice of Internal Auditing	40%	- Information Gathering 1. Audit Evidence Collection 2. Sampling and Analytical Techniques - Engagement Planning 1. Objectives, Scope, and Risk Assessment 2. Work Program and Resource Allocation - Communication and Reporting 1. Reporting Standards and Structure 2. Exit Conference and Follow-up - Monitoring Progress 1. Assessing Residual Risk 2. Follow-up on Corrective Actions - Analysis and Evaluation 1. Evidence Assessment and Documentation 2. Audit Tools and Data Analysis
Topic 2: Essentials of Internal Auditing	30%	- Governance, Risk Management, and Control 1. Governance Concepts 2. Internal Control Principles 3. Risk Management Framework - Proficiency and Due Professional Care 1. Application of Due Care 2. Required Knowledge and Skills - Independence and Objectivity 1. Organizational Independence 2. Objectivity and Impairments - Foundations of Internal Auditing 1. IIA Code of Ethics 2. Assurance vs Consulting Services 3. Definition, Mission, and Core Principles of Internal Auditing 4. Internal Audit Charter and Purpose - Fraud Risks 1. Types and Indicators of Fraud 2. Forensic Auditing Basics 3. Detection and Prevention
Topic 3: Business Knowledge for Internal Auditing	30%	- Financial and Business Knowledge 1. Financial Accounting and Analysis 2. Business Processes and Management - Information Security and Technology 1. IT Infrastructure and Frameworks 2. System Development and Software 3. Security Controls and Risk - Data Analytics 1. Application in Internal Auditing 2. Analytics Concepts and Process

Section

Weight

Objectives

Topic 1: Practice of Internal Auditing

40%

- Information Gathering

1. Audit Evidence Collection
2. Sampling and Analytical Techniques

- Engagement Planning

1. Objectives, Scope, and Risk Assessment
2. Work Program and Resource Allocation

- Communication and Reporting

1. Reporting Standards and Structure
2. Exit Conference and Follow-up

- Monitoring Progress

1. Assessing Residual Risk
2. Follow-up on Corrective Actions

- Analysis and Evaluation

1. Evidence Assessment and Documentation
2. Audit Tools and Data Analysis

Topic 2: Essentials of Internal Auditing

30%

- Governance, Risk Management, and Control

1. Governance Concepts
2. Internal Control Principles
3. Risk Management Framework

- Proficiency and Due Professional Care

1. Application of Due Care
2. Required Knowledge and Skills

- Independence and Objectivity

1. Organizational Independence
2. Objectivity and Impairments

- Foundations of Internal Auditing

1. IIA Code of Ethics
2. Assurance vs Consulting Services
3. Definition, Mission, and Core Principles of Internal Auditing
4. Internal Audit Charter and Purpose

- Fraud Risks

1. Types and Indicators of Fraud
2. Forensic Auditing Basics
3. Detection and Prevention

Topic 3: Business Knowledge for Internal Auditing

30%

- Financial and Business Knowledge

1. Financial Accounting and Analysis
2. Business Processes and Management

- Information Security and Technology

1. IT Infrastructure and Frameworks
2. System Development and Software
3. Security Controls and Risk

- Data Analytics

1. Application in Internal Auditing
2. Analytics Concepts and Process

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IIA-ACCA최신 시험대비자료 최신 시험대비 공부자료

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최신 CIA Challenge IIA-ACCA 무료샘플문제 (Q251-Q256):

질문 # 251
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?

A. Direct product costs
B. Direct period costs
C. Indirect period costs.
D. Indirect product costs

정답：A

질문 # 252
Which of the following are appropriate functions for an IT steering committee?
1. Assess the technical adequacy of standards for systems design and programming.
2. Continually monitor of the adequacy and accuracy of software and hardware in use.
3. Assess the effects of new technology on the organization`s IT operations.
4. Provide broad oversight of implementation, training, and operation of new systems.

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

정답：B

질문 # 253
Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?

A. There is greater sharing of operational risk in a BYOD environment.
B. There is a greater need Kr organizations to rely on users to comply with policies and procedures.
C. With fewer devices owned by the organization, there is reduced need to maintain documented policies and procedures.
D. Incident response times are less critical in the BYOD environment. compared to a traditional environment

정답：B

질문 # 254
When assessing the adequacy of a risk mitigation strategy, an internal auditor should consider which of the following?
1. Management's tolerance for specific risks.
2. The cost versus benefit of implementing a control.
3. Whether a control can mitigate multiple risks.
4. The ability to test the effectiveness of the control.

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

정답：A

질문 # 255
Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

A. The service provider's experience in the type of work being considered.
B. Compensation or other incentives that may be applicable to the service provider.
C. The financial interest the service provider may have in the organization.
D. The relationship the service provider may have had with the organization or the activities being reviewed.

정답：A

질문 # 256
......

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