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IIA IIA-CHAL-QISA Prüfungsplan:

Thema	Einzelheiten
Thema 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.
Thema 2	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.
Thema 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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IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q140-Q145):

140. Frage
Which of the following statements is true regarding the management-by-objectives method?

A. Management by objectives helps organizations to distinguish clearly strategic goals from operational goals
B. Management by objectives helps organizations to keep employees motivated.
C. Management by objectives is most helpful in mechanistic organizations with rigidly defined tasks.
D. Management by objectives is most helpful in organizations that have rapid changes

Antwort: B

Begründung:
Definition of Management by Objectives (MBO): Management by Objectives is a performance management approach where managers and employees work together to identify, plan, organize, and communicate objectives. This method involves setting clear, measurable goals with defined timelines.
Key Benefits:
* Employee Motivation: MBO aligns individual goals with organizational objectives, fostering a sense of ownership and engagement among employees. By participating in goal-setting, employees are more motivated to achieve these objectives, as they see a direct link between their efforts and organizational success.
* Performance Measurement: Clear objectives allow for effective performance measurement and provide a basis for performance appraisals and feedback.
Comparison with Other Options:
* Rapid Changes: Option A is incorrect because MBO is not necessarily best suited for environments with rapid changes, as it relies on predefined objectives that may quickly become outdated.
* Mechanistic Organizations: Option B is incorrect because MBO is more effective in flexible, dynamic organizations rather than rigid, mechanistic ones.
* Strategic vs. Operational Goals: Option D is incorrect because MBO does not inherently distinguish between strategic and operational goals; it focuses on achieving specific measurable objectives.
References:
* MBO helps in increasing employee motivation by involving them in the goal-setting process and aligning their objectives with the organization's goals, which enhances engagement and performance.

141. Frage
An organization uses the management-by-objectives method, whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?

A. it is particularly successful in environments that are prone to having poor employer-employee relations
B. it is more successful when goal-setting Is performed not only by management, but by all team members, including lower-level staff
C. It is particularly helpful to management when the organization is facing rapid change.
D. It is a more successful approach when adopted by mechanistic organizations.

Antwort: B

Begründung:
Management-by-Objectives (MBO): This method involves setting clear, measurable objectives that employees and management agree on. It aligns individual performance with organizational goals.
Inclusive Goal-Setting: When goal-setting is inclusive, involving all team members, it fosters a sense of ownership and commitment to the goals. This collaboration enhances motivation and accountability.
Empirical Evidence: Research and practical experience indicate that MBO is more effective when employees at all levels are involved in the goal-setting process, as it leads to better performance and job satisfaction.
IIA Standards and Best Practices: Encouraging participation from all levels aligns with the principles of good governance and effective management, which are central to the IIA's standards and best practices.

142. Frage
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 begin after the engagements planning phase.
D. Analytical procedures compare information against expectations

Antwort: D

Begründung:
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.

143. Frage
A regional entertainment organization is in the process of developing a corporate social responsibility (CSR) policy. Management invites ideas from employees when developing the CSR policy Which of the following is the most appropriate idea to include?

A. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.
B. The board Is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported
C. Generally, CSR activities are limited to the management of the organization, thus, employees do not have a responsibility for ensuring the success of CSR objectives.
D. Management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.

Antwort: D

Begründung:
CSR Policy Development: In developing a Corporate Social Responsibility (CSR) policy, it is important that the principles of CSR are communicated and understood throughout the organization.
Integration into Decision-Making: Management's responsibility includes ensuring that CSR principles are not only communicated but also integrated into the organization's decision-making processes at all levels. This ensures that CSR is part of the organizational culture and operational strategies.
Board's Role: While the board has a role in overseeing and ensuring that CSR objectives are established and risks are managed, the day-to-day responsibility for integrating CSR into business operations lies with management.
IIA Guidance: According to IIA guidance, internal auditors should evaluate the design, implementation, and effectiveness of the organization's ethics-related objectives, programs, and activities, which include CSR initiatives (Standard 2110 - Governance).

144. Frage
Which of the following statements best demonstrates application of due professional care during an assurance engagement?

A. The engagement detected irregularities and noncompliance instances.
B. The engagement objectives were designed to assist the engagement client
C. The audit procedures were systematically planned: executed, and documented.
D. The engagement supervisor had no significant comments in the supervisory review.

Antwort: C

Begründung:
* Introduction:
* Due professional care requires auditors to plan, execute, and document their work meticulously, ensuring that their findings and conclusions are based on a thorough and objective assessment.
* Application of Due Professional Care:
* It involves following a structured approach to audit engagements to ensure that all necessary steps are taken to gather sufficient and appropriate evidence.
* Options Analysis:
* Option A: Detecting irregularities and noncompliance instances are outcomes of the engagement but do not inherently demonstrate due professional care.
* Option B: Lack of significant comments from the supervisor suggests quality but does not demonstrate the systematic approach needed for due professional care.
* Option C: Systematically planning, executing, and documenting audit procedures directly reflects the auditor's adherence to due professional care principles.
* Option D: While important, designing engagement objectives to assist the client does not cover the comprehensive nature of due professional care.
* Conclusion:
* The best demonstration of due professional care during an assurance engagement is the systematic planning, execution, and documentation of audit procedures.

145. Frage
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