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최신IIA-CHAL-QISA시험대비덤프공부인증덤프샘플문제체험하기

경쟁율이 심한 IT시대에IIA IIA-CHAL-QISA인증시험을 패스하여 자격증을 취득함으로 IT업계 관련 직종에 종사하고자 하는 분들에게는 아주 큰 가산점이 될수 있고 자신만의 위치를 보장할수 있으며 더욱이는 한층 업된 삶을 누릴수 있을수도 있습니다. IIA IIA-CHAL-QISA 덤프로 IIA IIA-CHAL-QISA 시험에서 실패하면 덤프비용을 보상해드리기에 안심하고 시험준비하셔야 합니다.

IIA IIA-CHAL-QISA 시험요강:

주제
소개

주제 1

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 2

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.

주제 3

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.

>> IIA-CHAL-QISA시험대비 덤프공부 <<

IIA-CHAL-QISA시험대비 덤프샘플 다운, IIA-CHAL-QISA Vce

IIA IIA-CHAL-QISA 덤프의 높은 적중율에 놀란 회원분들이 계십니다. 고객님들의 도와 IIA IIA-CHAL-QISA 시험을 쉽게 패스하는게 저희의 취지이자 최선을 다해 더욱 높은 적중율을 자랑할수 있다록 노력하고 있습니다. 뿐만 아니라 Itcertkr에서는한국어 온라인서비스상담, 구매후 일년무료업데이트서비스, 불합격받을수 환불혹은 덤프교환 등탄탄한 구매후 서비스를 제공해드립니다.

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q65-Q70):

질문 # 65
Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?

A. Establish procedures for improving risk management processes.
B. Verify that organizational objectives are aligned with each departments objectives.
C. Evaluate how the organization manages fraud risk.
D. Ensure risk responses are aligned with industry standards

정답：C

설명：
Risk Management Evaluation: During an audit engagement examining the effectiveness of risk management processes, the internal audit activity should focus on evaluating how the organization manages various types of risks, including fraud risk.
Fraud Risk Management: This involves assessing the organization's mechanisms for identifying, assessing, and responding to fraud risks. It also includes reviewing the effectiveness of controls in place to prevent and detect fraudulent activities.
IIA Standards: Standard 2120 - Risk Management emphasizes that internal auditors must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk.
Comprehensive Approach:
* Risk Assessment: Ensuring that the organization conducts thorough risk assessments to identify potential fraud risks.
* Control Environment: Evaluating the control environment to ensure it supports ethical behavior and reduces opportunities for fraud.
* Fraud Prevention and Detection: Reviewing the policies and procedures in place to prevent and detect fraud, including whistleblower mechanisms and fraud response plans.
References:
* Internal auditors play a crucial role in assessing the adequacy of fraud risk management, which is integral to the overall risk management process. By evaluating fraud risk management, auditors can provide assurance that the organization is effectively mitigating fraud risks.

질문 # 66
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 most recent risk assessment conducted by management of the area to be reviewed.
B. The requests of operational and senior management throughout the organization.
C. The preliminary risk assessment performed by internal auditors planning the engagement.

정답：C

설명：
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.

질문 # 67
Which of the following is most appropriate for internal auditors to do during the internal audit recommendations monitoring process?

A. Include all types of observations in the monitoring process
B. Assist management with implementing corrective actions.
C. Report the monitoring status to senior management when requested.
D. Determine the frequency and approach to monitoring

정답：D

설명：
* Introduction:
* The monitoring process for internal audit recommendations is a crucial element to ensure that corrective actions are implemented effectively.
* Responsibilities in Monitoring:
* Internal auditors are responsible for determining how frequently and in what manner the monitoring of audit recommendations should take place. This includes setting a schedule and deciding on the methods to be used for tracking progress.
* Options Analysis:
* Option A: Reporting the monitoring status when requested is reactive and does not encompass the full scope of monitoring responsibilities.
* Option B: Assisting management with implementing corrective actions may compromise auditor independence and objectivity.
* Option C: Determining the frequency and approach to monitoring allows auditors to proactively manage and oversee the implementation of recommendations, ensuring they are addressed in a timely and effective manner.
* Option D: Including all types of observations in the monitoring process might not be practical or necessary; focus should be on significant findings.
* Conclusion:
* The most appropriate action for internal auditors during the monitoring process is to determine the frequency and approach to monitoring, ensuring a systematic and consistent follow-up on audit recommendations.

질문 # 68
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. Mitigating risks affecting achievement of organizational objectives.
C. Attesting to fairness of financial statements
D. Enabling opportunities affecting achievement of organizational objectives.

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 # 69
Which of the following best describes the guideline for preparing audit engagement workpapers?

A. Workpapers should be understandable to another internal auditor who was not involved in the engagement.
B. Workpapers should be understandable to the audit client and the board.
C. Workpapers should be understandable to external auditors and regulatory agencies
D. Workpapers should be understandable to the auditor in charge and the chief audit executive

정답：A

설명：
The guidelines for preparing audit engagement workpapers emphasize clarity, completeness, and accuracy to ensure that they can be easily understood and used by others within the auditing function.
* Option A: Workpapers should be understandable to the auditor in charge and the chief audit executive.
* While workpapers must indeed be clear to the auditor in charge and the chief audit executive, this guideline does not fully capture the broader requirement for understandability to other auditors.
* Option B: Workpapers should be understandable to the audit client and the board.
* Although transparency with the audit client and the board is important, workpapers are primarily internal documents used to support the audit process and conclusions.
* Option C: Workpapers should be understandable to another internal auditor who was not involved in the engagement.
* This is the most comprehensive requirement, ensuring that any internal auditor, even if not originally involved, can review the workpapers, understand the procedures performed, and the conclusions reached. This is crucial for maintaining continuity, quality control, and facilitating reviews or future audits.
* Option D: Workpapers should be understandable to external auditors and regulatory agencies.
* While external auditors and regulatory agencies may review workpapers, the primary audience is internal auditors, who need to ensure the workpapers are detailed and clear enough for effective internal use and review.

질문 # 70
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Itcertkr 의 IIA인증 IIA-CHAL-QISA덤프는IIA인증 IIA-CHAL-QISA시험에 도전장을 던진 분들이 신뢰할수 있는 든든한 길잡이 입니다. IIA인증 IIA-CHAL-QISA시험대비 덤프뿐만아니라 다른 IT인증시험에 대비한 덤프자료도 적중율이 끝내줍니다. IIA인증 IIA-CHAL-QISA시험이나 다른 IT인증자격증시험이나Itcertkr제품을 사용해보세요.투자한 덤프비용보다 훨씬 큰 이득을 보실수 있을것입니다.

IIA-CHAL-QISA시험대비 덤프샘플 다운: https://www.itcertkr.com/IIA-CHAL-QISA_exam.html

Lily Wilson Lily Wilson

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