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IIA-CHAL-QISA試験 & IIA-CHAL-QISA資格模擬

IIA-CHAL-QISA認定試験についてのことですが、Fast2testは素晴らしい資質を持っていて、最も信頼できるソースになることができます。何千何万の登録された部門のフィードバックによって、それに大量な突っ込んだ分析を通じて、我々はどのサプライヤーがお客様にもっと新しいかつ高品質のIIA-CHAL-QISA資料を提供できるかを確かめる存在です。Fast2test のIIAのIIA-CHAL-QISAトレーニング資料は絶え間なくアップデートされ、修正されていますから、IIAのIIA-CHAL-QISA試験のトレーニング経験を持っています。現在、認証試験に合格したいのならFast2test のIIAのIIA-CHAL-QISAトレーニング資料を利用してください。さあ、最新のFast2test のIIAのIIA-CHAL-QISA問題集にショッピングカートに入れましょう。あなたに予想外の良い効果を見せられますから。

IIA IIA-CHAL-QISA 認定試験の出題範囲：

トピック
出題範囲

トピック 1

• 内部監査の基本: このドメインには、内部監査の基礎、独立性と客観性、熟練度と専門家としての注意、品質保証、リスク管理などのトピックがあります。このドメインでは、ガバナンスと CSR の概念について説明します。

トピック 2

• 内部監査のためのビジネス知識: この領域では、重要な計画段階と取り組み、および一般的なパフォーマンス測定基準をカバーします。また、経営陣が従業員を効果的に指導し、指導して従業員のコミットメントを高める方法も含まれます。また、この領域では、財務会計と管理会計の基礎、およびさまざまなコストの処理についてもカバーします。

トピック 3

• 内部監査の実践: このドメインは、内部監査プロセスの計画、組織、管理、およびリソースの確保、採用、人員配置などの管理活動の理解に関連する戦略とポリシーをカバーします。さらに、このドメインは、主要なリスクと管理を確実に特定するためのエンゲージメントの計画に加えて、エンゲージメントの目標と評価基準をカバーします。

 

>> IIA-CHAL-QISA試験 <<

IIA-CHAL-QISA資格模擬 & IIA-CHAL-QISA日本語版復習指南

今の人材が多い社会中に多くの業界は人材不足でたとえばIT業界はかなり技術的な人材が不足で、IIAのIIA-CHAL-QISA認定試験はIT技術の認証試験の1つで、Fast2testはIIAのIIA-CHAL-QISA認証試験に関するの特別な技術を持ってサイトでございます。

IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q113-Q118):

質問 # 113
The internal audit activity is planning an assurance engagement for a foreign subsidiary. According to IIA guidance, which of the following would be included in the preliminary communication to management of the area under review?

• A. The estimated time frame, the names of the auditors, and the resources and travel budget
• B. The scope of the engagement, the estimated time frame, and the names of the auditors.
• C. The names of the auditors, the resources and travel budget, and the scope of the engagement.
• D. The resources and travel budget, the scope of the engagement, and the estimated time frame.

正解：B

解説：
* Preliminary Communication:Preliminary communication to management of the area under review is essential in setting clear expectations and ensuring transparency regarding the upcoming audit.
* Key Elements to Include:
* Scope of the Engagement:Define what will be covered in the audit to ensure that management understands the focus areas and objectives.
* Estimated Time Frame:Provide a timeline for the audit activities, including the start and end dates, to help management plan and allocate resources accordingly.
* Names of the Auditors:Identify the auditors involved to facilitate communication and coordination with the audit team.
* IIA Guidance:According to the IIA standards, communicating these elements helps in building a cooperative relationship and ensures that there are no misunderstandings regarding the audit process.
References:
* IIA Standard 2201 - Planning Considerations .

 

質問 # 114
An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?

• A. Logical access controls
• B. Batch controls.
• C. Application controls
• D. General IT controls.

正解：C

解説：
Application controls are specific to software applications and ensure that transactions are processed correctly and accurately. They include controls over input, processing, and output. In this scenario, examining application controls will help determine if sales staff can modify orders after shipping, as these controls directly impact how data is handled within the system.
References:
* "Information Technology Auditing," which explains the role of application controls in maintaining data integrity and security.

 

質問 # 115
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. Confirm the securities held by the broker.
• C. Use the equity method to recalculate the investment carrying value
• D. Compare the carrying value with current market quotations

正解：D

解説：
* 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.

 

質問 # 116
During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as the are earning a significantly higher salary. The auditor noted the names and amounts of each; and he planned to prepare a request to the chief audit executive for a salary Increase based on this Information. Which of the following IIA Code of Ethics principles was violated in this scenario?

• A. integrity
• B. Objectivity.
• C. Confidentiality
• D. Competency.

正解：B

解説：
When internal audit resources are limited, it is crucial to focus on the most critical aspects of the control environment. Preventive key controls are designed to prevent errors or irregularities from occurring, which are essential for maintaining a strong control environment. Given the mature control environment of the organization, prioritizing preventive key controls ensures that potential issues are addressed before they materialize, providing a proactive approach to risk management.

 

質問 # 117
According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

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

正解：C

解説：
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:
* Standard 2340 - 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.
References:
* Effective engagement supervision involves assigning responsibilities, approving the engagement program, and facilitating training and development, ensuring a successful audit engagement and
* continuous staff improvement.

 

質問 # 118
......

我々はIIA-CHAL-QISA問題集の英語版と日本語版を開発しています。英語版と日本語版の内容が同じですが、言葉だけ違います。IIA-CHAL-QISA問題集に英語試験と日本語試験を準備する受験者たちは気楽に試験に合格することができます。それに、我々のIIAのIIA-CHAL-QISA日本語版問題集を購入するなら、英語版をおまけにさし上げます。

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