正確的なIIA-CHAL-QISA日本語版試験勉強法｜有効的なQualified Info Systems Auditor CIA Challenge Exam

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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	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
トピック 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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IIA-CHAL-QISA日本語問題集 & IIA-CHAL-QISA日本語認定対策

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IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q84-Q89):

質問 # 84
Which audit evidence would generally be considered MOST reliable?

A. Process narratives prepared by management.
B. Information obtained from anonymous employees.
C. Verbal representations from department managers.
D. Reports generated by a system with effective controls.

正解：D

解説：
System-generated reports from well-controlled systems are generally more reliable than verbal statements or undocumented information.

質問 # 85
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?

A. Results of internal assessments need to be reported to the board at least once every five years.
B. Results of ongoing monitoring of the internal audit activity's performance must be reported to senior management and the board at least annually
C. The external assessor must present the findings from the external assessment to senior management and the board upon completion.
D. Deficiencies within the internal audit activity must be reported to the board as soon as they are noted

正解：B

解説：
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) provide guidance on the reporting requirements of the quality assurance and improvement program. According to Standard 1320, "The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board." This communication must include the results of both internal and external assessments and ongoing monitoring. Specifically, the results of ongoing monitoring of the internal audit activity's performance should be reported to senior management and the board at least annually. This ensures that the internal audit activity maintains its proficiency, enhances its effectiveness, and complies with the Standards.

質問 # 86
According to IIA guidance, which of the following statements about analytical procedures is true?

A. Analytical procedures begin after the engagements planning phase.
B. Analytical procedures are computer-assisted audit techniques
C. Analytical procedures provide internal auditors with explainable results.
D. Analytical procedures compare information against expectations

正解：D

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.
Other Statements:
* Begin After Planning: Analytical procedures are often used during planning to understand the business and during substantive testing and review phases.
* Explainable Results: While they can provide insights, the primary purpose is not just to explain results but to identify discrepancies.
* Computer-Assisted Techniques: Analytical procedures can be performed manually or with the help of software, but they are not solely defined as computer-assisted techniques.

質問 # 87
Which of the following best demonstrates that the internal audit activity is using due professional care?

A. Internal auditors consider the use of technology-based audit and other data analysis techniques
B. The internal audit activity reports directly to the board on the engagements it performs.
C. Internal auditors undertake the necessary training to complete their audit work.
D. The completion of engagements is based on the assumption that fraudulent activities may exist.

正解：A

解説：
Demonstrating due professional care involves using appropriate technology and data analysis techniques to enhance the audit's effectiveness and efficiency. These tools help auditors identify anomalies, trends, and potential areas of risk more accurately and timely, reflecting a higher standard of care in their audit activities.
References:
* "Auditing Standards and Guidelines," which emphasize the importance of using advanced techniques in audit processes.

質問 # 88
Which of the following should be included in a company's year-end inventory valuation?

A. Goods on consignment, which the company is trying to sell for its customers.
B. Goods purchased by the company, free on board destination, that have not yet been received.
C. Company goods for sale on consignment at a consignment shop
D. Company goods that were sold during the year, free on board shipping point, that have been shipped but not yet received by the customer

正解：C

解説：
Year-end inventory valuation should include all goods owned by the company, regardless of their location. This includes goods for sale on consignment at a consignment shop, as these items remain the property of the company until sold. Goods sold FOB shipping point and goods purchased FOB destination that have not yet been received are not included, as ownership has transferred or not yet been acquired respectively. Goods on consignment that the company is trying to sell for others are also excluded because the company does not own them.

質問 # 89
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