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IIA IIA-CHAL-QISA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Internal Audit Practice40%- Communicating results and monitoring progress
  • 1. Follow-up and monitoring of corrective actions
  • 2. Reporting findings and recommendations
- Audit planning and execution
  • 1. Engagement planning and scope definition
  • 2. Evidence gathering and documentation
  • 3. Data collection and analysis techniques
Topic 2: Internal Audit Basics20%- Foundational concepts and standards
  • 1. Ethics and professional conduct
  • 2. International Professional Practices Framework
- Governance, risk, and control
  • 1. Risk management processes and methodologies
  • 2. Governance frameworks and principles
  • 3. Internal control frameworks and evaluation
Topic 3: Information Systems and Technology Audit40%- Information systems audit process
  • 1. Business continuity and disaster recovery audit
  • 2. Cybersecurity and information security audit
  • 3. Auditing infrastructure, applications, and data
- IT governance and management
  • 1. IT strategy, policies, and procedures
  • 2. IT risk assessment and control

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IIA IIA-CHAL-QISA模擬試験最新版、IIA-CHAL-QISA PDF問題サンプル

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IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q128-Q133):

質問 # 128
What would be the effect if an organization paid one of its liabilities twice during the year, in error?

正解：A

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 # 129
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?

正解：D

解説：
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. It is crucial for establishing the internal audit function's independence and objectivity. When the internal audit charter is properly drafted and approved by the appropriate parties, it provides a clear mandate for the internal audit activity and sets the foundation for its operations. This ensures that the internal audit activity can function independently without undue influence from management.


質問 # 130
Which of the following situations is most likely to heighten an internal auditors professional skepticism regarding potential fraud?

正解：D

解説：
Professional skepticism is an essential attitude for internal auditors, particularly when assessing the risk of fraud. According to the IIA's Practice Guide "Internal Auditing and Fraud", one of the red flags that may heighten an internal auditor's professional skepticism is the presence of employees whose qualifications or credentials do not match the requirements of their positions. In this case, a procurement manager lacking the expected academic credentials raises concerns because it could indicate potential fraudulent activities such as unqualified decision-making or manipulation of procurement processes.


質問 # 131
Which of the following statements is true regarding internal auditors and other assurance providers?

正解：B

解説：
Collaboration with Compliance Teams: Internal auditors often collaborate with internal compliance teams to leverage their work. This allows auditors to gain insights and expand their audit coverage efficiently.
IIA Standards: According to the Institute of Internal Auditors (IIA), internal auditors can rely on the work of other assurance providers, including internal compliance teams, as long as the auditors assess the adequacy and competency of the compliance team's work.
Efficiency in Audit Coverage: By relying on internal compliance teams, internal auditors can ensure comprehensive coverage of the organization without significantly increasing direct audit hours, thus enhancing efficiency.


質問 # 132
According to IIA guidance, which of the following is a limitation of a heat map?

正解：A

解説：
* Introduction:
* Heat maps are tools used in risk management to visualize the impact and likelihood of risks.
* Limitations of Heat Maps:
* Despite their usefulness, heat maps have several limitations, including difficulties in prioritizing risks when impact and likelihood are closely matched.
* Options Analysis:
* Option A: Impact can be represented qualitatively as well, not just in financial terms.
* Option B: Differentiating the relative importance of impact versus likelihood can be challenging, leading to potential misinterpretation of risk priorities.
* Option C: Heat maps can be used without a risk and control matrix, although such a matrix enhances their effectiveness.
* Option D: Qualitative factors can be incorporated into heat maps, adding depth to the analysis.
* Conclusion:
* The limitation of a heat map is that at times, impact and likelihood cannot be differentiated as to which is more important, making it difficult to prioritize risks accurately.


質問 # 133
......

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