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IIA IIA-CHAL-QISA 考試大綱：

主題	簡介
主題 1	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.
主題 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.
主題 3	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

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最新的 CIA Challenge Exam IIA-CHAL-QISA 免費考試真題 (Q74-Q79):

問題 #74
While conducting an engagement in the procurement department, the internal auditor noticed that the department head's travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?

A. The auditor should analyze trends and changes among the organization's suppliers over the past few years.
B. The auditor should make a note of the issue for follow-up when employee travel expenses are audited.
C. The auditor should analyze the list of destinations the department head visited to estimate typical costs
D. The auditor should investigate whether there are any special arrangements regarding senior management travel.

答案：D

解題說明：
* Identifying the Anomaly:The internal auditor has identified a discrepancy in the travel expenses of the department head, who frequently travels yet reports minimal expenses. This raises a red flag that needs further investigation.
* Understanding the Context:It is important to determine if there are legitimate reasons for the discrepancy, such as special arrangements made for senior management travel, which could explain the absence of typical travel expenses like hotels, meals, and transportation.
* Appropriate Next Step:Investigating whether there are any special arrangements for senior management travel (Option C) is the most logical next step. This helps in understanding the context and validating whether the discrepancy is justified or indicative of potential issues such as fraud or misreporting.

問題 #75
According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

A. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.
B. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.
C. Approve the engagement program, enable training and development of staff, and identify engagement objectives
D. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.

答案：B

解題說明：
Engagement Supervision Objectives:
Assign Responsibilities: Supervisors must clearly assign tasks and responsibilities to individual auditors to ensure clarity and accountability during the engagement.
Approve Engagement Program: The supervisor is responsible for reviewing and approving the engagement program, ensuring that it aligns with the engagement objectives and internal audit standards.
Training and Development: Supervision also involves mentoring and developing audit staff, providing guidance and feedback to enhance their skills and performance.
IIA Standards:
Engagement Supervision: Internal audit engagements must be properly supervised to ensure objectives are achieved, quality is maintained, and staff are developed.
Primary Objectives:
Clarity and Accountability: Assigning responsibilities ensures that each auditor knows their role and tasks.
Quality and Compliance: Approving the engagement program ensures that the audit plan is robust and compliant with standards.
Professional Development: Enabling training and development helps build a competent and skilled audit team.

問題 #76
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?

A. Both total sales and cost of ingredients used are less than expected.
B. Both total sales and cost of ingredients used are greater than expected.
C. On a sunny day. total sales are less than expected when compared to the cost of ingredients used.
D. On a rainy day. total sales are greater than expected when compared to the cost of ingredients used

答案：D

解題說明：
The statistical model indicates that daily sales have a direct relationship with the cost of ingredients used and an inverse relationship with rainy days.
* Option A: On a rainy day, if total sales are greater than expected compared to the cost of ingredients used, it may indicate discrepancies that could be a sign of employee theft. For instance, if ingredients are used but not reflected in the sales, it suggests that items might be missing (stolen).
* Option B: On a sunny day, lower-than-expected sales compared to the cost of ingredients could indicate wastage but not necessarily theft.
* Option C and D: Both scenarios where total sales and the cost of ingredients are higher or lower than expected do not specifically point to theft without additional context.

問題 #77
An internal auditor is evaluating an organization's risk management framework.
Which of the following would provide the STRONGEST evidence that risk management is effective?

A. Management performs annual risk assessments.
B. Risk registers are documented and approved.
C. Risk responses are aligned with organizational objectives and monitored.
D. Risk policies have been communicated to employees.

答案：C

解題說明：
Effective risk management requires more than documentation. Risks must be actively managed through appropriate responses and ongoing monitoring aligned with objectives.

問題 #78
Which of the following is true of matrix organizations?

A. Authority, responsibility, and accountability of the units involved may vary based on the projects life, or the organization's culture.
B. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.
C. A combination of product and functional departments allows management to utilize personnel from various functions.
D. it is best suited for firms with scattered locations or for multi-line, large-scale firms.

答案：C

解題說明：
Matrix Organization Structure: In matrix organizations, employees report to both functional and product managers. This dual reporting structure allows the organization to efficiently use its personnel across different projects and functions.
Advantages of Matrix Structure:
Resource Utilization: Personnel from various functions can be utilized effectively across multiple projects, improving resource allocation and flexibility.
Coordination and Communication: This structure enhances coordination and communication across different functional areas and projects.

問題 #79
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