IIA-CHAL-QISA시험패스가능한인증공부최신업데이트버전덤프공부

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IIA IIA-CHAL-QISA 시험요강:

주제	소개
주제 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.
주제 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.
주제 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

>> IIA-CHAL-QISA시험패스 가능한 인증공부 <<

IIA IIA-CHAL-QISA인기덤프문제 & IIA-CHAL-QISA최신버전 덤프문제

IIA IIA-CHAL-QISA인증시험은 전업적지식이 강한 인증입니다. IT업계에서 일자리를 찾고 계시다면 많은 회사에서는IIA IIA-CHAL-QISA있는지 없는지에 알고 싶어합니다. 만약IIA IIA-CHAL-QISA자격증이 있으시다면 여러분은 당연히 경쟁력향상입니다.

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q169-Q174):

질문 # 169
According to the IIA Code of Ethics, which of the following is required with regard to communicating results?

A. The internal auditor should disclose all material information obtained by the date of the final engagement communication.
B. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization
C. The internal auditor should obtain all material information within the established time and budget parameters.
D. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review

정답：D

설명：
The IIA Code of Ethics sets forth principles and expectations for ethical behavior in internal auditing, particularly regarding the communication of results.
Integrity and Transparency: According to the IIA Code of Ethics, internal auditors are expected to exhibit integrity and transparency in their reporting, ensuring that material facts are disclosed accurately to avoid misrepresentation.
Reference: IIA Code of Ethics, Principle 4 Integrity, which emphasizes the need for internal auditors to disclose all material facts known to them that, if not disclosed, could distort the reporting of activities under review.
Revealing Material Facts: The principle of integrity mandates that internal auditors must reveal material facts necessary to avoid any misrepresentation of the activities being reviewed. This ensures that stakeholders receive a truthful and complete picture of the audit findings.
Practical Example: If an auditor discovers significant control weaknesses that could impact financial reporting, these must be disclosed in the audit report to provide a true representation of the entity's control environment.
Confidentiality and Appropriateness: While confidentiality is important, it does not supersede the need to report material facts that are essential for accurate reporting. Confidential matters that are not material or do not distort the reporting can be withheld to protect sensitive information.

질문 # 170
Which of the following recognized competitive strategies focuses on gaining efficiencies?

A. Innovation
B. Cost leadership.
C. Focus
D. Differentiation

정답：B

설명：
Competitive Strategies: Recognized competitive strategies include cost leadership, differentiation, focus, and innovation. Each strategy emphasizes different aspects of competitive advantage.
Cost Leadership Strategy:
Efficiency Focus: Cost leadership focuses on gaining efficiencies and reducing costs to offer products or services at a lower price than competitors. This strategy aims to achieve the lowest operational costs and prices in the industry.
Economies of Scale: It involves optimizing production processes, achieving economies of scale, and minimizing expenses to maintain competitive pricing.

질문 # 171
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?

A. It documents existing measures that manage risks in the area under review
B. it documents preliminary information useful to the audit team.
C. It documents the audit steps and procedures to be performed.
D. It documents events that could hinder the achievement of process objectives.

정답：C

설명：
The planning memorandum serves as a comprehensive blueprint for an audit engagement, outlining the specific steps, procedures, and strategies that will be employed to carry out the audit. According to IIA guidance, the purpose of this document is to ensure that the audit team is well-prepared and that the audit process is systematic and thorough.
Documentation of Audit Steps and Procedures: The primary purpose of a planning memorandum is to detail the steps and procedures that the audit team will follow. This ensures consistency and clarity throughout the audit process and provides a clear framework for team members to follow.
Preparation and Coordination: It serves as a preparatory document that helps in coordinating the activities of the audit team, ensuring that everyone is aware of their roles and responsibilities.
Practical Example: If an audit is being conducted on the financial reporting processes, the planning memorandum would include specific procedures for testing internal controls over financial reporting, timelines for each phase of the audit, and responsibilities assigned to each team member.
Risk Management: While it includes information on preliminary risks, its main focus is on documenting the audit steps rather than managing risks or existing measures, which would be covered in other documents or sections of the audit plan.

질문 # 172
An organization invests excess short-term cash in trading securities Which of the following actions should an internal auditor take to test the valuation of those securities'*

A. Perform a calculation of premium or discount amortization.
B. Compare the carrying value with current market quotations
C. Use the equity method to recalculate the investment carrying value
D. Confirm the securities held by the broker.

정답：B

설명：
* Testing Valuation:The valuation of trading securities requires comparing their carrying value with current market prices to ensure accuracy.
* Market Quotations:Current market quotations provide the most reliable and up-to-date information on the fair value of securities.
* Accounting Standards:This approach is consistent with accounting standards that require securities to be reported at fair value, reflecting any unrealized gains or losses.
* Verification Process:Comparing the carrying value with market quotations helps verify that the securities are appropriately valued on the financial statements.
References:
* International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) regarding fair value measurement.

질문 # 173
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the Internal auditor wasassigned to an assurance engagement?

A. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
B. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
C. The assigned internal auditor must not assume management responsibilities while performing the engagement.
D. The assigned internal auditor must maintain objectivity while performing the engagement

정답：C

설명：
* Introduction:
* Assurance engagements require internal auditors to maintain objectivity and avoid conflicts of interest.
* Role of Internal Auditors in Assurance Engagements:
* They must remain independent and not take on roles that could compromise their impartiality.
* Options Analysis:
* Option A: Determining the objectives, scope, and techniques can be part of their role but does not define an assurance engagement specifically.
* Option B: The CAE obtaining skills or competencies personally is not a standard requirement for assurance engagements.
* Option C: Not assuming management responsibilities is crucial to maintain independence and objectivity during assurance engagements.
* Option D: While maintaining objectivity is important, it is not the distinguishing feature of being assigned to an assurance engagement.
* Conclusion:
* The key requirement indicating an internal auditor was assigned to an assurance engagement is that they must not assume management responsibilities during the engagement.

질문 # 174
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