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IIA-CHAL-QISA유효한최신덤프시험준비에가장좋은인기시험기출문제모음

IT업계에 종사하시는 분은 국제공인 IT인증자격증 취득이 얼마나 힘든지 알고 계실것입니다. 특히 시험이 영어로 되어있어 부담을 느끼시는 분도 계시는데 Itcertkr를 알게 된 이상 이런 고민은 버리셔도 됩니다. Itcertkr의IIA IIA-CHAL-QISA덤프는 모두 영어버전으로 되어있어IIA IIA-CHAL-QISA시험의 가장 최근 기출문제를 분석하여 정답까지 작성해두었기에 문제와 답만 외우시면 시험합격가능합니다.

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

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 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-QISA유효한 최신덤프 <<

IIA-CHAL-QISA자격증문제 & IIA-CHAL-QISA시험응시료

IIA인증 IIA-CHAL-QISA시험을 패스하는 지름길은Itcertkr에서 연구제작한 IIA 인증IIA-CHAL-QISA시험대비 덤프를 마련하여 충분한 시험준비를 하는것입니다. 덤프는 IIA 인증IIA-CHAL-QISA시험의 모든 범위가 포함되어 있어 시험적중율이 높습니다. IIA 인증IIA-CHAL-QISA시험패는 바로 눈앞에 있습니다. 링크를 클릭하시고Itcertkr의IIA 인증IIA-CHAL-QISA시험대비 덤프를 장바구니에 담고 결제마친후 덤프를 받아 공부하는것입니다.

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q129-Q134):

질문 # 129
An investor has acquired an organization that has a dominant position in a mature, slow-growth industry and consistently creates positive financial income Which of the following terms would the investor most likely label this investment in her portfolio?

A. A dog
B. A question mark.
C. A cash cow.
D. A star.

정답：C

설명：
Investment Portfolio Terms:
* Cash Cow: A business unit with a dominant market position in a mature, slow-growth industry that generates consistent positive cash flow and profits. It requires little investment to maintain its market position and provides funds for other investments.
* Star: A business unit with a high market share in a fast-growing industry. It requires significant investment to maintain its position and support further growth.
* Question Mark: A business unit with a low market share in a high-growth industry. It requires substantial investment to increase market share.
* Dog: A business unit with a low market share in a slow-growth industry, generating minimal profit or loss.
Characteristics of a Cash Cow:
* Dominant Position: The acquired organization has a strong market position.
* Mature Industry: The industry is mature with slow growth.
* Positive Financial Income: Consistently generates positive cash flow and profits, requiring minimal investment.
Investment Strategy:
* Portfolio Management: Investors typically use cash cows to fund other investments, maintaining a balanced portfolio that supports growth while providing stable returns.
References:
* The term "cash cow" accurately describes an organization with a dominant position in a mature, slow-growth industry that consistently generates positive financial income, fitting the investor's description.

질문 # 130
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 requests of operational and senior management throughout the organization.
B. The most recent risk assessment conducted by management of the area to be reviewed.
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 # 131
A newly appointed chief audit executive (CAE) of a small organization is developing a resource management plan. Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity's collective knowledge, skills, and other competencies?

A. Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies.
B. Obtain from the human resources department the job descriptions and position requirements forall internal audit staff.
C. Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews.
D. Review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys.

정답：D

설명：
Conducting a documented skills assessment helps in identifying the existing competencies and any gaps within the internal audit team.
Post-audit surveys can provide feedback on the performance and areas for improvement, which can be used to further refine the skills and competencies of the audit staff (Ref: [16†source])

질문 # 132
Which of the following activities Is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

A. Planning an engagement of the area in which fraud is suspected.
B. Completing a process review to improve controls to prevent fraud.
C. Employing audit tests to detect fraud
D. Interrogating a suspected fraudster.

정답：D

설명：
Specialized Knowledge: Interrogating a suspected fraudster requires specialized knowledge and skills that go beyond the typical expertise of internal auditors. This includes understanding interrogation techniques, legal implications, and psychological aspects.
Fraud Specialist: A fraud specialist is trained in conducting investigations, including interrogations, and can provide valuable insights and evidence in cases of suspected fraud.
IIA Standards: According to Standard 1210.A2, internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.
Collaborative Approach:
* Fraud Investigations: Engaging a fraud specialist ensures that the investigation is conducted thoroughly and professionally, adhering to legal and ethical standards.
* Support to Internal Audit: The fraud specialist can provide support and guidance to the internal audit activity, enhancing the overall effectiveness of the fraud investigation.
References:
* Employing a fraud specialist to interrogate a suspected fraudster ensures that the investigation is handled with the necessary expertise and legal compliance, thereby increasing the chances of uncovering the truth and taking appropriate actions.

질문 # 133
A newly appointed chief audit executive (CAE) started analyzing the organization's policies in an attempt to customize them to address internal audit specifics. Which of the following organizationwide practices is most likely to be acceptable to the CAE?

A. To enhance efficiency, Internal auditors should not be rotated regularly among engagements
B. Standard training for each employee, including internal auditors, is 10 hours per year.
C. Internal auditors' performance evaluation is primarily based on both client satisfaction surveys and cost savings identified from the audits
D. Hiring practices include requiring potential auditors to disclose any significant stock ownership in the organization.

정답：C

설명：
The statistical model indicates that daily sales have a direct relationship with the cost of ingredients used and an inverse relationship with rainy days.
* Option A: On a rainy day, if total sales are greater than expected compared to the cost of ingredients used, it may indicate discrepancies that could be a sign of employee theft. For instance, if ingredients are used but not reflected in the sales, it suggests that items might be missing (stolen).
* Option B: On a sunny day, lower-than-expected sales compared to the cost of ingredients could indicate wastage but not necessarily theft.
* Option C and D: Both scenarios where total sales and the cost of ingredients are higher or lower than expected do not specifically point to theft without additional context.

질문 # 134
......

저희 Itcertkr는 국제공인 IT자격증 취득을 목표를 하고 있는 여러분들을 위해 적중율 좋은 시험대비 덤프를 제공해드립니다. IIA IIA-CHAL-QISA 시험을 패스하여 자격증을 취득하려는 분은 저희 사이트에서 출시한IIA IIA-CHAL-QISA덤프의 문제와 답만 잘 기억하시면 한방에 시험패스 할수 있습니다. 해당 과목 사이트에서 데모문제를 다운바다 보시면 덤프품질을 검증할수 있습니다.결제하시면 바로 다운가능하기에 덤프파일을 가장 빠른 시간에 받아볼수 있습니다.

IIA-CHAL-QISA자격증문제: https://www.itcertkr.com/IIA-CHAL-QISA_exam.html