実際的なIIA-CHAL-QISA資格専門知識試験-試験の準備方法-100％合格率のIIA-CHAL-QISA試験関連赤本

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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 Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q165-Q170):

質問 # 165
According to IIA guidance, which of the following is true regarding typical fraud schemes?
1. A diversion occurs when an employee has an undisclosed personal
economic interest in a transaction that adversely affects the
organization
2. Tax evasion is intentional reporting of false or misleading
information on a tax return by an organization to reduce taxes owed.
3. Skimming involves stealing cash or assets from the organization and
is normally concealed by adjusting the organization's records
4. Disbursement fraud occurs when a person causes the organization to
issue a payment for fictitious goods or services

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

正解：D

解説：
Diversion typically involves redirecting resources or assets for personal use, not just having an undisclosed interest.
Tax evasion involves deliberate falsification of financial information to avoid tax liabilities.
Skimming is taking cash before it is recorded in the accounting system, usually difficult to detect.
Disbursement fraud involves creating fictitious invoices or vendors to divert funds.

質問 # 166
Which requirement should the chief audit executive consider when communicating results of the quality assurance and improvement program to the board of a large organization?

A. The qualifications and independence of the internal assessment team should be discussed
B. The internal assessment results should be discussed once every five years
C. The rating conclusions and the impact from results of the external assessment should be explained
D. The results of the external assessment should be discussed every seven years.

正解：C

解説：
When communicating the results of the quality assurance and improvement program (QAIP) to the board of a large organization, the chief audit executive (CAE) should explain the rating conclusions and the impact of the results from the external assessment. This ensures transparency and helps the board understand the effectiveness and areas for improvement in the internal audit function.
Rating Conclusions: These provide a summary of the overall quality and performance of the internal audit function.
Impact Explanation: Discussing the impact helps the board understand how the results affect the internal audit's ability to fulfill its responsibilities and improve its processes.
Transparency: Clear communication of these aspects helps build trust and provides a basis for informed decision-making by the board.

質問 # 167
According to IIA guidance, which of the following statements about analytical procedures is true?

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

正解：C

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 # 168
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?

A. The number of internal auditors used for the previous review of the same area.
B. The availability of guest auditors for the engagement
C. The available resources with the specific skill set required
D. The overall adequacy of the internal audit activity's resources

正解：C

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.
References:
* "Managing Internal Audit Activities," which discusses the importance of aligning audit resources with the necessary skills for specific engagements .

質問 # 169
What would be the effect if an organization paid one of its liabilities twice during the year, in error?

A. Assets, liabilities, and owners' equity would be understated.
B. Assets, net income, and owners' equity would be understated, but liabilities would be overstated
C. Assets and liabilities would be understated.
D. Assets, net income, and owners' equity would be unaffected

正解：B

解説：
If an organization pays one of its liabilities twice, its assets (cash) would be reduced more than necessary. This results in an understatement of net income and owners' equity because the additionalpayment is an expense that should not have been recorded. Liabilities would be overstated because the duplicate payment does not reduce the liability correctly.
References:
* "Financial Accounting Principles," which discusses the impact of errors on financial statements.

質問 # 170
......

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