IIA-CHAL-QISA試験無料問題集（177題）「IIA Qualified Info Systems Auditor CIA Challenge 認定」

出題：1

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

A. Leadership

B. Analysis.

C. Documentation.

D. Reporting

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

A newly appointed chief audit executive (CAE) of a small organization is developing a resource management plan. Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity's collective knowledge, skills, and other competencies?

A. Review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys.

B. Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews.

C. Obtain from the human resources department the job descriptions and position requirements for all internal audit staff.

D. Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies.

正解：A 解答を投票する

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出題：3

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

A. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.

B. Approve the engagement program, enable training and development of staff, and identify engagement objectives

C. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.

D. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.

正解：C 解答を投票する

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出題：4

With regard to project management, which of the following statements about project crashing is true?

A. It involves a revaluation of project requirements and/or scope.

B. It is an optimization technique where activities are performed in parallel rather than sequentially

C. It leads to an increase in risk and often results in rework.

D. It is a compression technique in which resources are added to the project

正解：D 解答を投票する

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出題：5

Which audit evidence would generally be considered MOST reliable?

A. Process narratives prepared by management.

B. Verbal representations from department managers.

C. Reports generated by a system with effective controls.

D. Information obtained from anonymous employees.

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on
compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3. Setting up a hotline for employees to report fraudulent behavior
anonymously.
4. Assisting the controller in developing and monitoring a series of
business process indicators, which are historically correlated with,
but independent of. sales.

A. 2 and 3 only.

B. 1 and 2 only.

C. 2 and 4 only.

D. 3 and 4 only.

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：7

When is an organic organizational structure likely to be more successful than a mechanistic organizational structure?

A. When a manufacturer has reliable resources and suppliers.

B. When an organization is infrequently affected by technological advances

C. When a manufacturing organization has stable demand for its products.

D. When an organization is subjected to strong political and social pressures

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：8

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

A. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review

B. The internal auditor should obtain all material information within the established time and budget parameters.

C. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization

D. The internal auditor should disclose all material information obtained by the date of the final engagement communication.

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

IIA-CHAL-QISA試験無料問題集「IIA Qualified Info Systems Auditor CIA Challenge 認定」