P.S.JapancertがGoogle Driveで共有している無料の2026 IIA IIA-CHAL-QISAダンプ：https://drive.google.com/open?id=1aiuhGZJFIvMRzIm1rUwZrpZkxdNG2Wpk
長年の努力と革新とクライアントベースのコンセプトを中心に、当社は業界の旗艦企業に成長しました。当社は、IIA-CHAL-QISA試験の準備の質の向上に苦労し、IIA-CHAL-QISAスタディガイドの研究と革新に多大な努力とお金を投資しています。業界での当社のブランド名は、優れたIIA-CHAL-QISA学習ガイドで有名です。高品質、思いやりのあるサービス、絶え間ない革新、そしてIIA-CHAL-QISA試験問題での最初の顧客の概念は、当社の4つの柱です。
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質問 # 175
Which of the following is most likely to be considered a control weakness?
正解：A
解説：
A control weakness occurs when there is a deficiency in internal controls that could allow errors or fraud to occur. While the act of buyers promptly updating the vendor listing might seem efficient, it could bypass necessary oversight and approval processes. This could lead to unauthorized or inappropriate vendors being added, increasing the risk of fraud or favoritism.
Effective internal control requires that such updates be reviewed and approved by an independent party to ensure accuracy and appropriateness.
質問 # 176
Which of the following would be the most effective fraud prevention control?
正解：D
解説：
Training new hires on fraud and employee misconduct is a proactive measure that raises awareness and educates employees about the organization's policies and the consequences of fraudulent behavior.
Such training helps create a culture of integrity and compliance, making employees less likely to engage in or tolerate fraud.
Continuous education and reinforcement of ethical behavior are essential components of an effective fraud prevention strategy
質問 # 177
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?
正解：C
解説：
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.
IIA Standards: Standard 1310 - Requirements of the Quality Assurance and Improvement Program - states that internal auditors must adhere to the IIA's Code of Ethics and Standards. This includes maintaining confidentiality and obtaining necessary approvals before disclosing any organizational information.
References:
* The principle of confidentiality is clearly violated when information is shared without proper authorization, regardless of the perceived impact on the organization. The IIA Code of Ethics emphasizes the importance of obtaining appropriate permissions to prevent unauthorized disclosures.
質問 # 178
Which of the following best describes the risk contained in an initial public offering for a new stock?
正解：D
解説：
* Introduction:
* Inherent risk refers to the susceptibility of an assertion to a material misstatement, assuming no related controls.
* IPO Risks:
* Initial Public Offerings (IPOs) inherently carry a high level of risk due to the uncertainty and complexity involved in the process, the lack of historical data, and market volatility.
* Options Analysis:
* Option A: Residual risk is the risk remaining after controls are applied.
* Option B: Net risk is not a standard term in audit risk assessments.
* Option C: Inherent risk is the appropriate term for the risks associated with an IPO, which exist before considering any controls.
* Option D: Underlying risk is not a standard audit term.
* Conclusion:
* The risk associated with an IPO for a new stock is best described as inherent risk due to the nature of the uncertainties involved.
質問 # 179
An internal auditor is performing testing to gather evidence regarding an organization's inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is The auditor's concern best describes which of the following risks?
正解：A
解説：
* Introduction:
* When performing audit testing, internal auditors must consider the risk that their sample may lead to incorrect conclusions about the accuracy of account balances.
* Understanding Incorrect Acceptance Risk:
* This risk refers to the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is. This is a type of sampling risk that auditors need to mitigate through proper sampling techniques and sufficient sample sizes.
* Options Analysis:
* Option A: Incorrect rejection risk is the risk that the sample leads to the conclusion that the account balance is materially misstated when it is not.
* Option B: Incorrect acceptance risk directly addresses the concern described, where the sample fails to detect a material misstatement.
* Option C: Tolerable misstatement risk relates to the maximum error in a population that the auditor is willing to accept.
* Option D: Anticipated misstatement risk is not a standard audit term and does not describe the risk in question.
* Conclusion:
* The auditor's concern best describes the incorrect acceptance risk, which is the risk of concluding that the account balance is accurate based on a sample when it is actually misstated.
質問 # 180
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