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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | CIA Challenge Exam for Qualified Information Systems Auditor (QISA) |
| Exam Number: | IIA-CHAL-QISA |
| Passing Score: | 600/750 (scaled score) |
| Exam Format: | Computer-based testing, Multiple-choice questions |
| Certificate Validity Period: | No expiration (maintenance of certification requires continuing professional education - CPE) |
| Available Languages: | English |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Recommended Training: | IIA CIA Exam Preparation Resources IIA Official CIA Learning System |
| Exam Registration: | CIA Certification Registration (IIA) Pearson VUE CIA Exam Scheduling |
| Sample Questions: | IIA IIA-CHAL-QISA Sample Questions |
| Exam Way: | Computer-based testing via Pearson VUE test centers or online proctored exam (availability may vary by region). |
| Pre Condition: | Eligibility typically requires a recognized information systems audit qualification or equivalent professional experience accepted under the IIA CIA Challenge Exam pathway. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/ |
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質問 # 58
According to IIA guidance, which of the following statements about analytical procedures is true?
正解：B
解説：
Analytical Procedures: These procedures involve evaluating financial information by studying plausible relationships among both financial and non-financial data. They help auditors form expectations about account balances or other financial data and then compare actual results to these expectations.
Purpose: To identify any unusual or unexpected results that might indicate potential misstatements.
IIA Guidance on Analytical Procedures:
Comparison Against Expectations: This is the core aspect of analytical procedures. Auditors develop expectations based on their knowledge of the business, industry trends, historical data, and other relevant factors.
Engagement Phases: Analytical procedures can be applied in various phases of an audit, not just after the planning phase.
質問 # 59
Which of the following is the most important determinant of the objectives and scope of assurance engagements?
正解：B
解説：
The primary determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks associated with the area under review and helps prioritize the audit efforts based on the significance and likelihood of these risks. This approach ensures that the engagement focuses on the most critical areas, thereby adding value to the organization.
質問 # 60
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?
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 # 61
Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
正解：D
解説：
* Professional Responsibility:Internal auditors are expected to demonstrate their commitment to professional standards and ethics.
* Code of Ethics:The IIA's Code of Ethics outlines principles that internal auditors must follow, including integrity, objectivity, confidentiality, and competency.
* Annual Declaration:Signing an annual declaration reinforces the auditor's commitment to these principles and ensures ongoing adherence to the professional standards.
* Demonstration of Due Care:By signing this declaration, auditors formally acknowledge their responsibility to uphold ethical standards, which is a demonstration of due professional care.
References:
* The IIA's Code of Ethics.
* The IIA's International Standards for the Professional Practice of Internal Auditing.
質問 # 62
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?
正解：A
解説：
When determining the level of staff and resources to dedicate to an assurance engagement, the most critical factor for the chief audit executive (CAE) is ensuring that the available resources possess the specific skill sets required for the engagement. This ensures that the internal audit team can effectively address the unique challenges and risks associated with the audit.
Skill Set Relevance: The CAE must match the skills and knowledge of the audit team to the specific requirements of the audit engagement. This includes technical expertise, industry knowledge, and any specialized skills needed for the audit.
Resource Allocation: Effective allocation involves not just the number of auditors but ensuring they have the right competencies to perform the audit tasks proficiently.
Impact on Audit Quality: Allocating resources with the appropriate skill set ensures the audit is thorough and of high quality, reducing the risk of overlooking critical issues.
質問 # 63
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