최신IIA Qualified Info Systems Auditor CIA Challenge - IIA-CHAL-QISA무료샘플문제

A. Log monitoring.

B. Security incident investigation.

C. Multi-factor authentication.

D. Exception reporting.

A. Data retention.

B. Control environment.

C. Physical security.

D. Information security.

A. The results of the external assessment should be discussed every seven years.

B. The internal assessment results should be discussed once every five years

C. The qualifications and independence of the internal assessment team should be discussed

D. The rating conclusions and the impact from results of the external assessment should be explained

A. Determine process outputs

B. Determine process goals

C. Determine process activities.

D. Determine process inputs.

A. The valuation will be correct if the inventory includes goods sent on consignment to another organization

B. The valuation will be incorrect if the inventory includes goods in transit shipped FOB shipping point from another organization.

C. The valuation will be incorrect if the inventory includes goods in transit shipped free on board (FOB) destination to another organization.

D. The valuation will be correct if the inventory includes goods received on consignment from another organization.

A. The audit procedures were systematically planned: executed, and documented.

B. The engagement objectives were designed to assist the engagement client

C. The engagement supervisor had no significant comments in the supervisory review.

D. The engagement detected irregularities and noncompliance instances.

A. The CAE must discuss the matter with legal counsel.

B. The CAE must discuss the matter with key shareholders.

C. The CAE must discuss the matter with the board

D. The CAE must discuss the matter with senior management

A. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.

B. If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned.

C. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

D. if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

A. Verifying that the grantee's final report is in line with what was depicted in the initial budget request.

B. Reconciling general ledger accounts used by management of the area under review for reflecting expenses on charitable contributions

C. Interviewing employees of the corporate affairs department, which is responsible for charitable activities

D. Visiting the grantee to assess whether the execution of the project was in line with the defined grant scope.

A. 2. 3. and 4.

B. 1.2. and 4.

C. 1,2, and 3.

D. 1, 3, and 4.

A. A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures

B. A team of available internal auditors should be assembled and should consult with an external nonaudit expert on chemical waste disposal to plan and conduct the engagement.

C. An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.

D. A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.