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IIA IIA-CHAL-QISA 考試大綱：

主題	簡介
主題 1	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
主題 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.
主題 3	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.

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最新的 CIA Challenge Exam IIA-CHAL-QISA 免費考試真題 (Q73-Q78):

問題 #73
Which of the following is true of matrix organizations?

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

答案：B

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 #74
Which of the following would provide the BEST evidence that a disaster recovery plan is effective?

A. The plan is approved annually.
B. Employees acknowledge the policy.
C. The plan is stored offsite.
D. Recovery testing achieves defined objectives.

答案：D

解題說明：
Actual testing demonstrates whether recovery capabilities work in practice.

問題 #75
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?

A. Deficiencies within the internal audit activity must be reported to the board as soon as they are noted
B. Results of internal assessments need to be reported to the board at least once every five years.
C. Results of ongoing monitoring of the internal audit activity's performance must be reported to senior management and the board at least annually
D. The external assessor must present the findings from the external assessment to senior management and the board upon completion.

答案：C

解題說明：
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) provide guidance on the reporting requirements of the quality assurance and improvement program.
According to Standard 1320, "The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board." This communication must include the results of both internal and external assessments and ongoing monitoring.
Specifically, the results of ongoing monitoring of the internal audit activity's performance should be reported to senior management and the board at least annually. This ensures that the internal audit activity maintains its proficiency, enhances its effectiveness, and complies with the Standards.

問題 #76
When reviewing workpapers, engagement supervisors may ask for additional evidence or clarification via review notes. According to IIA guidance, which of the following statements is true regarding the engagement supervisors review notes?

A. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program
B. The chief audit executive must initial or sign the engagement supervisors review notes to provide evidence of appropriate engagement supervision.
C. Management of the area under review must address the engagement supervisors review notes before the audit report can be finalized.
D. The review notes may be cleared from the final documentation once the engagement supervisors concerns have been addressed

答案：D

解題說明：
Introduction:
Review notes are comments or questions posed by engagement supervisors during the review of workpapers to ensure audit quality and completeness.
IIA Guidance on Review Notes:
According to the IIA, review notes serve as a tool for engagement supervisors to seek additional evidence or clarification.

問題 #77
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?

A. Duplication of business activities.
B. Lack of coordination among different business units
C. Suboptimal decision-making.
D. Operational decisions are inconsistent with organizational goals.

答案：C

解題說明：
* Introduction:
* In a vertically centralized organization, decision-making is concentrated among a small management team, potentially leading to various risks.
* Risk Analysis:
* Option A: Lack of coordination among business units is less likely in a centralized structure as decisions are made by a central authority.
* Option B: Inconsistent operational decisions are less common as central management typically ensures alignment with organizational goals.
* Option C: Centralized decision-making can lead to suboptimal decisions due to a lack of diverse perspectives and delayed responses to local issues.
* Option D: Duplication of business activities is less relevant in a tightly controlled central structure.
* Conclusion:
* The primary risk in a vertically centralized organization is suboptimal decision-making, as the concentration of authority can result in a lack of responsiveness and consideration of all relevant factors.

問題 #78
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