試験の準備方法-正確的なIIA-CHAL-QISA試験対策書試験-100％合格率のIIA-CHAL-QISA関連問題資料

ちなみに、Topexam IIA-CHAL-QISAの一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1U0w8gjn8XbWa6MJM_B2dtfDzY5Zcu1gc

IIA-CHAL-QISA認定はこの分野でますます重要になっていますが、多くの受験者にとって試験は簡単ではありません。当社のIIA-CHAL-QISA実践教材は、さまざまな高品質の機能を備えた試験の準備を容易にします。それらをダウンロードすると、その品質機能は明らかです。参考のために、3種類のIIA-CHAL-QISA練習資料が手頃な価格で提供されています。これら3種類のIIA-CHAL-QISA練習教材はすべて、世界中で優れたサポートを獲得しており、商品の入手可能性、価格、および考えられる他の用語に応じて人気があります。ただ来て購入してください！

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。
トピック 3	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。

>> IIA-CHAL-QISA試験対策書 <<

IIA-CHAL-QISA関連問題資料、IIA-CHAL-QISA最新な問題集

Topexamの専門家チームが君の需要を満たすために自分の経験と知識を利用してIIAのIIA-CHAL-QISA認定試験対策模擬テスト問題集が研究しました。模擬テスト問題集と真実の試験問題がよく似ています。一目でわかる最新の出題傾向でわかりやすい解説と充実の補充問題があります。

IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q32-Q37):

質問 # 32
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. The chief audit executive must initial or sign the engagement supervisors review notes to provide evidence of appropriate engagement supervision.
B. The review notes may be cleared from the final documentation once the engagement supervisors concerns have been addressed
C. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program
D. Management of the area under review must address the engagement supervisors review notes before the audit report can be finalized.

正解：B

解説：
* 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.
* Options Analysis:
* Option A: This is correct as per IIA guidance, once concerns have been addressed, review notes can be cleared from the final documentation.
* Option B: Management does not typically address review notes; these are internal audit processes.
* Option C: The CAE does not need to initial or sign the review notes, as the engagement supervisor's review is sufficient.
* Option D: While review notes must be addressed, they do not necessarily need to be retained after being resolved.
* Conclusion:
* The correct procedure allows for review notes to be cleared once the engagement supervisor's concerns are addressed, streamlining the documentation process.

質問 # 33
Which of the following should be included in a company's year-end inventory valuation?

A. Goods on consignment, which the company is trying to sell for its customers.
B. Goods purchased by the company, free on board destination, that have not yet been received.
C. Company goods that were sold during the year, free on board shipping point, that have been shipped but not yet received by the customer
D. Company goods for sale on consignment at a consignment shop

正解：D

解説：
Year-end inventory valuation should include all goods owned by the company, regardless of their location.
This includes goods for sale on consignment at a consignment shop, as these items remain the property of the company until sold. Goods sold FOB shipping point and goods purchased FOB destination that have not yet been received are not included, as ownership has transferred or not yet been acquired respectively. Goods on consignment that the company is trying to sell for others are also excluded because the company does not own them

質問 # 34
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?

A. Observation.
B. Surveys.
C. Interviews.
D. Workshops.

正解：B

解説：
Self-assessment of controls can be efficiently conducted using various client-facilitated approaches. The choice of method depends on factors such as the size of the department, the nature of the controls, and the need for comprehensive feedback.
* Efficiency in Large Groups:Surveys are particularly effective for large groups (such as a 200-person department) as they allow for the collection of data from many individuals quickly and efficiently.

質問 # 35
At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

A. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.
B. The auditor breached the conflict of interest standard by accepting payment for travel costs
C. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.
D. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards

正解：A

解説：
Understanding Confidentiality: According to the IIA Code of Ethics, internal auditors are required to respect the value and ownership of information they receive and not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Presentation Details: In this scenario, the internal auditor presented sample data derived from audit engagements performed for the organization. Even though the travel costs were covered by the conference organizers and the trip was approved by the CAE, neither the CAE nor management was aware of the specific content of the presentation.
Violation of Confidentiality: By disclosing information related to the organization's audit engagements without prior approval from management or the CAE, the auditor breached the confidentiality principle. The auditor should have sought permission before using and presenting any material related to the organization's internal operations.
IIA Standards: Standard 1310 - Requirements of the Quality Assurance and Improvement Program - states that internal auditors must adhere to the IIA's Code of Ethics and Standards. This includes maintaining confidentiality and obtaining necessary approvals before disclosing any organizational information.
References:
* The principle of confidentiality is clearly violated when information is shared without proper authorization, regardless of the perceived impact on the organization. The IIA Code of Ethics emphasizes the importance of obtaining appropriate permissions to prevent unauthorized disclosures.

質問 # 36
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with managements decision, which of the following is the most appropriate next step for the CAE to take?

A. The CAE must discuss the matter with senior management
B. The CAE must discuss the matter with key shareholders.
C. The CAE must discuss the matter with the board
D. The CAE must discuss the matter with legal counsel.

正解：C

解説：
* Introduction:
* The chief audit executive (CAE) must ensure that audit recommendations are appropriately addressed and that any disagreements with management's decisions are resolved effectively.
* Escalation Process:
* If the CAE disagrees with management's decision to not implement certain action plans, it is important to escalate the issue to the board to ensure that risks are properly managed and that there is accountability.
* Options Analysis:
* Option A: Discussing with senior management is a preliminary step but may not resolve the issue if there is still disagreement.
* Option B: Discussing with key shareholders is not typically within the CAE's direct line of reporting and may not be appropriate.
* Option C: Legal counsel can provide advice, but the final decision on audit matters typically rests with the board.
* Option D: The most appropriate step is for the CAE to discuss the matter with the board, as they have the ultimate oversight responsibility and can ensure that management's decisions align with the organization's risk management and governance frameworks.
* Conclusion:
* The CAE should discuss the matter with the board to ensure that management's decision is aligned with the organization's risk management strategy and to address any unresolved issues.

質問 # 37
......

あなたがより少ない時間と労力を置いてIIAのIIA-CHAL-QISA試験を準備するために我々Topexamは多くの時間と労力を投資してあなたにソフトウェアを作成します。我々の全額で返金する承諾は話して行動しないわけではない、我々はいくつ自社製品に自信を持っても、あなたに満足させる効果がないなら、我々は速やかに全額で返金します。しかし、我々はIIAのIIA-CHAL-QISA試験のソフトウェアは、あなたの期待に応えると信じて、私はあなたの成功を祈っています！

IIA-CHAL-QISA関連問題資料: https://www.topexam.jp/IIA-CHAL-QISA_shiken.html