최신IIA Qualified Info Systems Auditor CIA Challenge - IIA-CHAL-QISA무료샘플문제
문제1
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following Is the most appropriate action the CAE should take regarding the request?
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following Is the most appropriate action the CAE should take regarding the request?
정답: A
설명: (ExamPassdump 회원만 볼 수 있음)
문제2
A risk has a high likelihood and low impact.
Which response is MOST appropriate?
A risk has a high likelihood and low impact.
Which response is MOST appropriate?
정답: A
설명: (ExamPassdump 회원만 볼 수 있음)
문제3
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
정답: C
설명: (ExamPassdump 회원만 볼 수 있음)
문제4
Applying ISO 31000; which of the following is part of the external context for risk management?
Applying ISO 31000; which of the following is part of the external context for risk management?
정답: C
설명: (ExamPassdump 회원만 볼 수 있음)
문제5
When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on
compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3. Setting up a hotline for employees to report fraudulent behavior
anonymously.
4. Assisting the controller in developing and monitoring a series of
business process indicators, which are historically correlated with,
but independent of. sales.
When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on
compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3. Setting up a hotline for employees to report fraudulent behavior
anonymously.
4. Assisting the controller in developing and monitoring a series of
business process indicators, which are historically correlated with,
but independent of. sales.
정답: A
설명: (ExamPassdump 회원만 볼 수 있음)
문제6
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?
정답: B
설명: (ExamPassdump 회원만 볼 수 있음)
문제7
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days What conditions would an auditor look for as an Indicator of employee theft of food from a specific store?
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days What conditions would an auditor look for as an Indicator of employee theft of food from a specific store?
정답: A
설명: (ExamPassdump 회원만 볼 수 있음)
문제8
Who is responsible for ensuring internal auditors continuing professional development*
Who is responsible for ensuring internal auditors continuing professional development*
정답: B
설명: (ExamPassdump 회원만 볼 수 있음)
문제9
Which of the following is applicable to both a job order cost system and a process cost system'?
Which of the following is applicable to both a job order cost system and a process cost system'?
정답: C
설명: (ExamPassdump 회원만 볼 수 있음)
문제10
A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase 3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to make a profit of $1.50 per unit for this order?
A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase 3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to make a profit of $1.50 per unit for this order?
정답: B
설명: (ExamPassdump 회원만 볼 수 있음)
문제11
According to IIA guidance, which of the following objectives was most likely formulated for a non- assurance engagement?
According to IIA guidance, which of the following objectives was most likely formulated for a non- assurance engagement?
정답: D
설명: (ExamPassdump 회원만 볼 수 있음)
문제12
Which of the following is an example of a directive control?
Which of the following is an example of a directive control?
정답: C
설명: (ExamPassdump 회원만 볼 수 있음)
문제13
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
정답: D
설명: (ExamPassdump 회원만 볼 수 있음)