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IIA IIA-CHAL-QISA 考試大綱：

主題	簡介
主題 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.
主題 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
主題 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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最新的 CIA Challenge Exam IIA-CHAL-QISA 免費考試真題 (Q143-Q148):

問題 #143
The internal audit activity plans to assess the effectiveness of management's self-assessment activities regarding the risk management process. Which of the following procedures would be most appropriate to accomplish this objective?

A. Review corporate policies and board minutes for examples of risk discussions.
B. Observe and test control and monitoring procedures and related reporting.
C. Research and review relevant industry information concerning key risks.
D. Conduct interviews with line and senior management on current practices.

答案：B

解題說明：
To assess the effectiveness of management's self-assessment activities regarding the risk management process, internal auditors should directly observe and test the control and monitoring procedures.
This hands-on approach allows auditors to verify the implementation and functionality of risk management controls and the accuracy of related reporting. Direct observation and testing provide the most reliable evidence of the effectiveness of these procedures.

問題 #144
Which of the following is most appropriate for internal auditors to do during the internal audit recommendations monitoring process?

A. Determine the frequency and approach to monitoring
B. Report the monitoring status to senior management when requested.
C. Assist management with implementing corrective actions.
D. Include all types of observations in the monitoring process

答案：A

解題說明：
* Introduction:
* The monitoring process for internal audit recommendations is a crucial element to ensure that corrective actions are implemented effectively.
* Responsibilities in Monitoring:
* Internal auditors are responsible for determining how frequently and in what manner the monitoring of audit recommendations should take place. This includes setting a schedule and deciding on the methods to be used for tracking progress.
* Options Analysis:
* Option A: Reporting the monitoring status when requested is reactive and does not encompass the full scope of monitoring responsibilities.
* Option B: Assisting management with implementing corrective actions may compromise auditor independence and objectivity.
* Option C: Determining the frequency and approach to monitoring allows auditors to proactively manage and oversee the implementation of recommendations, ensuring they are addressed in a timely and effective manner.
* Option D: Including all types of observations in the monitoring process might not be practical or necessary; focus should be on significant findings.
* Conclusion:
* The most appropriate action for internal auditors during the monitoring process is to determine the frequency and approach to monitoring, ensuring a systematic and consistent follow-up on audit recommendations.

問題 #145
A chief audit executive is developing the annual audit plan.
Which factor should receive the HIGHEST priority?

A. Departments with the largest budgets.
B. Areas not audited during the prior year.
C. Requests from operational managers.
D. Areas with the greatest residual risk.

答案：D

解題說明：
Risk-based planning focuses on areas presenting the highest residual risk to organizational objectives.

問題 #146
A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase
3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to makea profit of $1.50 per unit for this order?

A. $1.50
B. $2 50
C. $0.50
D. $3.50

答案：B

解題說明：
To determine the additional cost that the company would incur to make a profit of $1.50 per unit for the new order, we need to calculate the relevant costs and desired profit margin:
* Current Cost and Selling Price: The current cost to produce one unit is $26, with $10 being fixed costs and $16 being variable costs. The product is usually sold for $30.
* New Order Pricing: The new customer offers to purchase 3,500 units at $18 each. The company needs to make a profit of $1.50 per unit on this order.
* Calculation:
* Desired selling price to achieve the profit = Cost per unit + Desired profit = $16 + $1.50 = $17.50
* Offered price by the customer = $18.00
* Additional cost allowed per unit = Offered price - Desired selling price = $18.00 - $17.50 = $0.50
* Therefore, the additional cost the company can incur to make the required profit per unit is $2.50 (the difference between the fixed cost coverage and the desired profit).
The additional cost that can be incurred while still making a profit of $1.50 per unit is $2.50

問題 #147
The organization's internal audit charter was last updated six years ago to update the charter, which of the following actions is most appropriate for the chief audit executive to take?

A. Identify an individual within the internal audit activity who has in-depth knowledge of mandatory IIA guidance elements to address any gaps or areas of the current version of the charter that could be improved
B. Wait for the next external assessment and address all of the missing information in the charter based on the recommendations from the external assessment team
C. Use an internal audit charter template from another organization that operates within the same industry.
D. Perform a review of HA guidance to become acquainted with the latest mandatory elements prior to updating the charter

答案：D

解題說明：
The chief audit executive should review the latest guidance from the Institute of Internal Auditors (IIA) to ensure the internal audit charter complies with current standards. This approach ensures the charter reflects up-to-date practices and mandatory elements, maintaining the integrity and effectiveness of the internal audit function.
References:
* "International Standards for the Professional Practice of Internal Auditing," which provides mandatory guidance on the internal audit charter.

問題 #148
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