IIA IIA-CHAL-QISA技術問題、IIA-CHAL-QISA合格資料

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トピック	出題範囲
トピック 1	内部監査の実践：この領域は、内部監査プロセスの計画、組織、管理、そしてリソースの確保、採用、人員配置といった管理活動の理解に関する戦略と方針を網羅しています。さらに、この領域では、主要なリスクとコントロールを確実に特定するための監査計画に加え、監査の目標と評価基準についても網羅しています。
トピック 2	内部監査の本質：この領域には、内部監査の基礎、独立性、ガバナンスとCSRの概念、客観性、熟練度と専門家としての正当な注意、品質保証、リスク管理といったトピックが含まれます。この領域では、
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IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q130-Q135):

質問 # 130
Which of the following statements best describes the difference between risk appetite and risk tolerance?

A. Risk appetite refers to an organization's general level of acceptance, while risk tolerance is a more specific and subordinate concept
B. Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management
C. Risk appetite applies to specific objectives, while risk tolerance refers to an organization's general attitude toward risk.
D. There is no significant difference between the two terms

正解：A

解説：
Definition of Risk Appetite: Risk appetite is the amount and type of risk an organization is willing to pursue or retain to achieve its objectives. It reflects the organization's overall approach to risk- taking and is typically articulated at the highest level of the organization.
Definition of Risk Tolerance: Risk tolerance refers to the acceptable variation relative to the achievement of specific objectives. It is more granular and specific than risk appetite, detailing the levels of risk that are acceptable within the parameters set by the organization's risk appetite.

質問 # 131
Which of the following statements is true regarding the reporting of tangible and intangible assets?

A. Due to their indefinite nature, intangible assets are not subject to amortization.
B. The organization must expense any cost incurred in developing a plant asset
C. For plant assets, cost includes the purchase price and the cost of design and construction
D. For intangible assets, cost includes the purchase price and development costs.

正解：C

解説：
Plant Assets Cost: For plant assets, which are tangible fixed assets such as buildings and machinery, the cost includes all expenditures necessary to acquire the asset and prepare it for its intended use. This includes the purchase price and additional costs such as design and construction.

質問 # 132
Which of the following best describes the internal audit activity's responsibility within a risk and control framework?

A. The internal audit activity implements the internal control framework and advises management regarding best practices
B. The internal audit activity constitutes the first line of defense in effective risk management.
C. The internal audit activity provides direction regarding internal controls implementation.
D. The internal audit activity verifies that management has met its responsibility for implementing effective controls.

正解：D

解説：
* Introduction:
* The role of the internal audit activity within a risk and control framework is to provide independent assurance that management has established and is maintaining effective internal controls.
* Responsibilities of Internal Audit:
* Internal auditors evaluate and monitor the effectiveness of internal controls, ensuring they are designed and operating effectively to mitigate risks and achieve organizational objectives.
* Options Analysis:
* Option A: Internal audit does not constitute the first line of defense; this role is typically held by
* management.
* Option B: While internal audit may provide recommendations, it does not direct the implementation of internal controls.
* Option C: Verifying that management has met its responsibility for implementing effective controls aligns with the assurance role of internal audit.
* Option D: Implementing the internal control framework is a management responsibility, not internal audit's.
* Conclusion:
* The best description of internal audit's responsibility within a risk and control framework is to verify that management has met its responsibility for implementing effective controls.

質問 # 133
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?

A. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
B. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives
C. The chief audit executive reports both functionally and administratively to the CEO
D. The internal audit charter is drafted properly and approved by the appropriate parties.

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 # 134
While reviewing the workpapers and draft report from an audit engagement, the chief audit executive (CAE) found that an Important compensating control had not been considered adequately by the audit team when it reported a major control weakness Therefore, the CAE returned the documentation to the auditor in charge for correction Based on this Information, which of the following sections of the workpapers most likely would require changes?
1. Effect of the control weakness.
2. Cause of the control weakness
3. Conclusion on the control weakness.
4. Recommendation for the control weakness.

A. 1,3, and 4.
B. 1.2. and 4
C. 1, 2, and 3.
D. 2, 3, and 4.

正解：A

解説：
Introduction:
When a compensating control is not considered, it can affect various aspects of the audit findings and conclusions.
Impact on Workpapers:
Effect of the Control Weakness: The impact of the control weakness needs to be reassessed considering the compensating control.
Conclusion on the Control Weakness: The overall conclusion about the severity of the control weakness may change.
Recommendation for the Control Weakness: Recommendations may need to be adjusted based on the new assessment.

質問 # 135
......

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