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>> Valid Dumps IIA-CHAL-QISA Questions <<
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NEW QUESTION # 51
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?
Answer: D
Explanation:
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.
NEW QUESTION # 52
Which of the following would provide the BEST evidence that a disaster recovery plan is effective?
Answer: B
Explanation:
Actual testing demonstrates whether recovery capabilities work in practice.
NEW QUESTION # 53
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?
Answer: A
Explanation:
Customer Departmentalization: This method categorizes departments based on the type of customers they serve. It aligns services and strategies with the specific needs and characteristics of different customer groups.
Examples of Customer Departmentalization:
* Community Banking: Focuses on services tailored for local communities, often involving personal banking services.
* Institutional Banking: Caters to large organizations, offering specialized financial products and services.
* Agricultural Banking: Provides financial services to farmers and agricultural businesses, addressing their unique needs.
Comparison with Other Options:
* Product Departmentalization: Option B categorizes by products offered, such as mortgages and credit cards.
* Geographical Departmentalization: Option C categorizes by regions, such as south and southwest.
* Functional Departmentalization: Option D categorizes by job functions, such as teller and manager.
References:
* Customer departmentalization is exemplified by categorizing banking services into community, institutional, and agricultural sectors, focusing on the distinct needs of different customer groups.
NEW QUESTION # 54
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days What conditions would an auditor look for as an Indicator of employee theft of food from a specific store?
Answer: D
Explanation:
The statistical model indicates that daily sales have a direct relationship with the cost of ingredients used and an inverse relationship with rainy days.
NEW QUESTION # 55
Organizations that adopt just-in-time purchasing systems often experience which of the following?
Answer: D
Explanation:
Just-in-time (JIT) purchasing systems aim to minimize inventory levels by receiving goods only as they are needed in the production process, which requires tight integration with suppliers.
Vendor Linkage: JIT systems demand a highly efficient and responsive supply chain. Linking with vendors' computerized order entry systems ensures that orders are processed quickly and accurately, supporting the JIT philosophy.
Inspection: JIT systems often rely on high-quality suppliers to minimize the need for inspection upon arrival, focusing instead on preventive measures at the supplier's end.
Carrying Costs: A JIT system typically reduces carrying costs by keeping inventory levels low.
Supplier Base: The focus is often on a few reliable suppliers rather than increasing the number of suppliers.
NEW QUESTION # 56
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