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IIA-CHAL-QISA Torrent Anleitung - IIA-CHAL-QISA Studienführer & IIA-CHAL-QISA wirkliche Prüfung

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IIA IIA-CHAL-QISA Prüfungsplan:

Thema
Einzelheiten

Thema 1

Essentials of Internal Auditing: This domain has topics such as foundations of internal auditing, independence and objectivity, Proficiency and Due Professional Care, QA, and Managing Risks. The domain covers describing the concept of governance and CSR.

Thema 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.

Thema 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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IIA IIA-CHAL-QISA Fragen und Antworten, Qualified Info Systems Auditor CIA Challenge Exam Prüfungsfragen

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IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q93-Q98):

93. Frage
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. Management of the area under review must address the engagement supervisors review notes before the audit report can be finalized.
D. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program

Antwort: B

Begründung:
* 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.

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

Antwort: C

Begründung:
* 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.

95. Frage
Which of the following is the most important determinant of the objectives and scope of assurance engagements?
The organizational chart, business objectives, and policies and procedures of the area to be reviewed

A. The preliminary risk assessment performed by internal auditors planning the engagement.
B. The most recent risk assessment conducted by management of the area to be reviewed.
C. The requests of operational and senior management throughout the organization.

Antwort: A

Begründung:
The primary determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks associated with the area under review and helps prioritize the audit efforts based on the significance and likelihood of these risks. This approach ensures that the engagement focuses on the most critical areas, thereby adding value to the organization.

96. Frage
Which of the following is a true statement regarding whistleblowing?

A. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.
B. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
C. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
D. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

Antwort: D

Begründung:
* Purpose of Whistleblowing:Whistleblowing is a mechanism that allows employees to report unethical or illegal activities within the organization. It is a vital part of an organization's ethical framework, providing a structured way for concerns to be raised and addressed.

97. Frage
Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

A. Discussing audit findings with independent auditors.
B. Reporting results of audits with recommendations to management.
C. Reporting quarterly to management that the audit plan is focused on higher exposures of risk.
D. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.

Antwort: D

Begründung:
* Ensuring Compliance:To ensure that audit findings and recommendations are addressed, formal follow-up procedures are necessary.
* Follow-up Procedures:These procedures involve tracking the implementation of recommendations and verifying that management has taken appropriate action or has accepted the risks of not acting.
* Reporting to Management:Regular reporting on the status of follow-up actions helps maintain accountability and transparency.
* Standard Requirement:This aligns with the IIA's Standard 2500 - Monitoring Progress, which requires internal audit activities to establish and maintain a system to monitor the disposition of results communicated to management.
References:
* The IIA's International Standards for the Professional Practice of Internal Auditing, specifically Standard 2500 on Monitoring Progress.

98. Frage
......

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