IIA-CHAL-QISA認定デベロッパー & IIA-CHAL-QISA試験関連情報

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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
  • 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 2
  • 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 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 IIA-CHAL-QISA試験関連情報、IIA-CHAL-QISA模擬練習

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IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q155-Q160):

質問 # 155
During a cloud services audit, management cannot demonstrate how vendor security controls are monitored.
The auditor should conclude that:

正解：A

解説：
Failure to monitor third-party controls increases vendor and cybersecurity risk exposure.


質問 # 156
Which of the following internal audit activities is performed in the design evaluation phase?

正解：B

解説：
To determine which internal audit activity is performed in the design evaluation phase, it's essential to understand what each phase in the audit process entails. The design evaluation phase involves assessing whether the design of controls is adequate to mitigate risks to acceptable levels.
* Option A: The internal auditor reviews prior audits and workpapers.
* This activity typically occurs during the planning phase of an audit. Reviewing prior audits and workpapers helps the auditor understand the scope, findings, and context of previous audits, providing valuable information for planning the current audit.
* Option B: The internal auditor identifies the controls over segregation of duties.
* Identifying controls, particularly those related to segregation of duties, is a key part of the design evaluation phase. In this phase, the auditor assesses whether the control design, including segregation of duties, is sufficient to prevent or detect errors and fraud.
* Option C: The internal auditor checks a process for completeness.
* Checking a process for completeness is more aligned with the testing phase, where the auditor evaluates the operational effectiveness of controls. During this phase, the auditor ensures that all parts of a process are functioning as intended.
* Option D: The internal auditor communicates the audit results to management.
* Communicating audit results occurs in the reporting phase, after the audit fieldwork is complete.
In this phase, the auditor summarizes findings, conclusions, and recommendations and presents them to management.


質問 # 157
An internal auditor discovered fraud while performing an audit of an organization's procurement process.
Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?

正解：D

解説：
Forensic auditing techniques provide a systematic approach to collecting and analyzing evidence related to fraud. The primary benefit of these techniques is the enhanced ability to gather comprehensive and detailed evidence, which leads to a greater understanding of how the fraud occurred and who was involved. This detailed evidence collection supports legal proceedings and helps in identifying control weaknesses that need to be addressed to prevent future frauds.
References:
* "Forensic Auditing: Principles and Practices," which outlines the importance of evidence collection in understanding and combating fraud.


質問 # 158
What would be the effect if an organization paid one of its liabilities twice during the year, in error?

正解：C

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 # 159
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?

正解：B

解説：
A consulting engagement involves providing advice and recommendations to improve processes, controls, and efficiency.


質問 # 160
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