IIA Qualified Info Systems Auditor CIA Challenge - IIA-CHAL-QISA무료 덤프문제 풀어보기

A. Briefing the organization's department managers on how to implement risk management processes into their daily operations.

B. Communicating with senior management to better understand how new purchasing controls will minimize payment processing time

C. Assessing whether the organization's corporate social responsibility program is meeting its yearly goals to reduce carbon emissions.

D. Advising new internal auditors working for the organization on how to develop strategies on planning audits for the upcoming fiscal year

A. The plan is approved annually.

B. The plan is stored offsite.

C. Employees acknowledge the policy.

D. Recovery testing achieves defined objectives.

A. Determine the number of significant risks for management to report to the board

B. Set risk Indicators and mitigation plans for management to Implement.

C. Coordinate and facilitate risk workshops for management to attend

D. Establish the degree of risk appetite for management to accept.

A. It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together

B. introducing judgment generally diminishes managements ability to make good decisions about internal control

C. It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

D. The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

A. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.

B. Internal auditors must exercise due professional care to ensure that all significant risks will be identified.

C. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist.

D. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost

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

A. The senior auditors are unavailable, as they are currently working on other portions of the engagement

B. The auditor in charge believes that the junior auditor should obtain a specific type of experience.

C. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement

D. The audit engagement has a tight deadline and the work must be completed timely.

A. Ensure risk responses are aligned with industry standards

B. Evaluate how the organization manages fraud risk.

C. Verify that organizational objectives are aligned with each departments objectives.

D. Establish procedures for improving risk management processes.

A. The internal audit charter

B. A description of their job responsibilities.

C. A non-disclosure agreement

D. An annual declaration of commitment to The HAs Code of Ethics.

A. The internal audit activity reports directly to the board on the engagements it performs.

B. Internal auditors consider the use of technology-based audit and other data analysis techniques

C. Internal auditors undertake the necessary training to complete their audit work.

D. The completion of engagements is based on the assumption that fraudulent activities may exist.

A. The names of the auditors, the resources and travel budget, and the scope of the engagement.

B. The estimated time frame, the names of the auditors, and the resources and travel budget

C. The resources and travel budget, the scope of the engagement, and the estimated time frame.

D. The scope of the engagement, the estimated time frame, and the names of the auditors.

A. Decline the engagement request.

B. Assign the engagement to a more senior internal auditor.

C. Supervise the assigned internal auditors throughout the engagement.

D. Allow the internal auditors to acquire the needed skills while performing the engagement.

A. Written and verbal observations are equally effective.

B. Written observations help the internal auditors express the significance.

C. Written observations allow for more interpretation.

D. Written observations limit premature agreement

A. There is a defined code for employee behavior

B. There are clear expectations set for employees.

C. There is a higher reliance on organizational culture

D. There are electronic monitoring techniques employed