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IIA-CHAL-QISA최신업데이트인증덤프자료 - IIA-CHAL-QISA시험내용

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IIA IIA-CHAL-QISA 시험요강:

주제
소개

주제 1

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.

주제 2

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.

주제 3

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.

>> IIA-CHAL-QISA최신 업데이트 인증덤프자료 <<

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최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q67-Q72):

질문 # 67
The internal audit activity is responsible for which of the following actions related to an organization's internal controls9

A. Analyzing and advising regarding costs versus benefits of control activities.
B. Enabling opportunities affecting achievement of organizational objectives.
C. Mitigating risks affecting achievement of organizational objectives.
D. Attesting to fairness of financial statements

정답：A

설명：
Internal audit activities include evaluating the effectiveness and efficiency of internal controls, and part of this process involves analyzing and advising on the cost-benefit relationship of control activities.
This function helps ensure that the internal controls in place are not only effective in mitigating risks but are also economically justified

질문 # 68
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?

A. Immediately notify management of the area under review and the other internal auditors involved in the engagement
B. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
C. Fully document in the workpapers the evidence that has been discovered and recommendappropriate controls to address the fraud
D. Provide the evidence that was discovered to local lav/ enforcement for possible prosecution of the suspected fraud

정답：B

설명：
IIA Standards on Fraud:
* Standard 2120 - Risk Management: Internal auditors must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk.
* Immediate Response: When evidence of fraud is discovered, the internal auditor must ensure that appropriate actions are taken promptly.
Next Steps for Internal Auditor:
* Consult with Supervisor: The internal auditor should discuss the findings with the engagement supervisor. This ensures that the situation is assessed by a more experienced individual who can determine the next steps, including the need for specialized fraud investigation resources.
* Specialized Expertise: Determining whether fraud investigation experts are needed is crucial for handling the matter appropriately, as they possess the necessary skills to investigate complex fraud cases.
Documenting Evidence:
* While documenting the evidence and recommending controls is important (Option C), the immediate step should involve consultation with the supervisor to decide on the investigation approach.
* Notifying management directly (Option A) or law enforcement (Option D) should follow internal protocols and often occur after consultation with the supervisor and possibly higher-level approvals.
References:
* Engaging the engagement supervisor ensures that the appropriate steps are taken to investigate the fraud properly, aligning with professional standards and ensuring a thorough investigation.

질문 # 69
Applying ISO 31000; which of the following is part of the external context for risk management?

A. The regulatory and competitive environment.
B. Risk treatment method based on risk evaluation.
C. The method of determining the risk level
D. Organizational culture, objectives, and processes.

정답：A

질문 # 70
For a new board chair who has not previously served on the organization's board, which of the following steps should first be undertaken to ensure effective leadership to the board*?

A. Chair should learn the current risk management system of the company
B. Chair should learn the current organizational culture of the company.
C. Chair should determine the appropriateness of the current strategic risks.
D. Chair should gain an understanding of the needs of key stakeholders.

정답：B

설명：
For a new board chair who has not previously served on the organization's board, the first step should be to learn the current organizational culture of the company. Understanding the culture is crucial for effective leadership and decision-making.
* Organizational Culture: It shapes the behavior, values, and practices within the company, and understanding it is essential for aligning the board's actions with the company's ethos.
* Leadership: A deep understanding of the culture helps the chair to lead more effectively, fostering a positive environment and ensuring cohesive governance.
* Strategic Alignment: Ensures that the board's strategies and policies are in sync with the organizational culture, promoting better implementation and acceptance.
References:
* "Corporate Governance: Principles and Practices," which highlights the importance of understanding organizational culture for effective board leadership .

질문 # 71
In an assurance engagement focused on the adequacy of organizationwide risk management practices, which of the following best describes a primary area of interest for the engagement?

A. The actions of upper management in response to the internal audit acth/lty's reporting
B. The alignment of management decisions with the level of risk the organization is willing to accept.
C. The effectiveness of process-level and transaction-level controls.
D. Conflicts of interest within the organizational structure of the senior management.

정답：B

설명：
Understanding the Engagement Scope: The primary area of interest in an assurance engagement focused on the adequacy of organization-wide risk management practices is to ensure that risk management is effectively integrated into the organization's decision-making processes. This involves evaluating whether management decisions are aligned with the organization's risk appetite, which is the amount of risk the organization is willing to accept in pursuit of its objectives.
Key Considerations:
* Effectiveness of Risk Management Framework: Ensuring that the risk management framework is robust and effectively implemented across the organization.
* Risk Appetite Alignment: Assessing if the decisions made by management are within the boundaries set by the organization's risk appetite statement.
* Strategic Objectives: Evaluating if the risk management practices support the achievement of the organization's strategic objectives.
IIA Standards: According to the IIA's International Standards for the Professional Practice of Internal Auditing, internal auditors must evaluate the effectiveness and contribute to the improvement of risk management processes (Standard 2120 - Risk Management).
References:
* The alignment of management decisions with the level of risk the organization is willing to accept ensures that the organization does not take on more risk than it is prepared to handle, thereby protecting its assets and ensuring long-term sustainability.
* Effective risk management practices help in identifying, assessing, and mitigating risks, which is crucial for the overall governance and operational effectiveness of the organization

질문 # 72
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IT업계에 종사하고 계신 분은IIA IIA-CHAL-QISA 시험을 패스하여 자격증을 취득하려고 검색하다 저희 블로그를 보게 되시고 저희 사이트까지 방문하게 될것입니다. 방문하는 순간 IIA IIA-CHAL-QISA시험에 대한 두려움이 사라질것입니다. 완벽한 구매후 서비스까지 겸비하고 있어 자격증을 취득하는데서의 믿음직스러운 동반자로 되어드릴게요.

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