IIA Qualified Info Systems Auditor CIA Challenge - IIA-CHAL-QISA 模擬練習

A. Management by objectives helps organizations to keep employees motivated.

B. Management by objectives is most helpful in mechanistic organizations with rigidly defined tasks.

C. Management by objectives helps organizations to distinguish clearly strategic goals from operational goals

D. Management by objectives is most helpful in organizations that have rapid changes

A. Audit workpaper documentation policies are reviewed and approved by the audit committee.

B. Audit workpaper preparation contributes to the professional development of the internal audit staff.

C. Management of the department being audited should review the prepared workpapers for accuracy.

D. Review notes on audit workpapers must be retained to provide a record of questions raised by the reviewer.

A. An Increase in the number of suitable suppliers

B. A greater need for inspection of goods as the goods arrive

C. A slight increase in carrying costs.

D. A greater need for linkage with a vendors computerized order entry system.

A. It leads to an increase in risk and often results in rework.

B. It is an optimization technique where activities are performed in parallel rather than sequentially

C. It involves a revaluation of project requirements and/or scope.

D. It is a compression technique in which resources are added to the project

A. Interrogating a suspected fraudster.

B. Completing a process review to improve controls to prevent fraud.

C. Employing audit tests to detect fraud

D. Planning an engagement of the area in which fraud is suspected.

A. Requests from operational managers.

B. Areas not audited during the prior year.

C. Areas with the greatest residual risk.

D. Departments with the largest budgets.

A. Internal auditors should always reperform and validate audit work completed by external assurance providers.

B. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit hours.

C. Assurance providers who report to management and/or are part of management cannot provide control self-assessments services

D. internal auditors can rely on the work of other assurance providers only if the other assurance providers report directly to the board

A. Assets, net income, and owners' equity would be understated, but liabilities would be overstated

B. Assets, net income, and owners' equity would be unaffected

C. Assets and liabilities would be understated.

D. Assets, liabilities, and owners' equity would be understated.

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

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

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

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

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

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

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. The board is responsible for setting the organizational attitude through tone at the top.

B. The framework is designed to be effective for organizations no matter how small.

C. The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities

D. The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.

A. The board

B. Engagement supervisors

C. Individual internal auditors

D. Chief audit executive.

A. More frequent external assessments can serve as an equivalent substitute for internal assessments.

B. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.

C. A change in senior management or internal audit leadership may change expectations and commitment to conformance

D. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.

A. The recommendation of the parent office external auditors.

B. The provisions of the internal audit charter.

C. The level of proficiency of the chief audit executive

D. The authority of the CEO.