IIA-CHAL-QISA試験無料問題集「IIA Qualified Info Systems Auditor CIA Challenge 認定」

A. A heat map cannot be used unless a risk and control matrix has been developed.

B. Impact and likelihood at times cannot be differentiated as to which is more important.

C. Qualitative factors cannot be incorporated into a heat map

D. Impact cannot be represented on a heat map unless it is quantified in financial terms

A. Management's assertions regarding the system of internal controls.

B. The internal audit activity's purpose, authority, responsibility, and performance relative to plan.

C. Oversight of the coordination between the internal audit activity and independent outside auditors

D. A complete, accurate, and comprehensive account of engagement observations and recommendations.

A. Full cost plus a markup.

B. Market price of the product.

C. Full cost

D. Variable cost plus a markup.

A. The method of determining the risk level

B. Organizational culture, objectives, and processes.

C. Risk treatment method based on risk evaluation.

D. The regulatory and competitive environment.

A. it is more successful when goal-setting Is performed not only by management, but by all team members, including lower-level staff

B. It is a more successful approach when adopted by mechanistic organizations.

C. It is particularly helpful to management when the organization is facing rapid change.

D. it is particularly successful in environments that are prone to having poor employer-employee relations

A. A couple of years ago, the CAE performed accounting functions for the payroll department.

B. The CAE previously undertook a consulting assignment in that area to improve processes.

C. Prior to becoming the CAE, the CAE was the payroll manager.

D. The assurance review was initiated following issues identified during a consulting assignment requested by management.

A. The board Is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported

B. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.

C. Generally, CSR activities are limited to the management of the organization, thus, employees do not have a responsibility for ensuring the success of CSR objectives.

D. Management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.

A. Declining balance.

B. Double-declining balance.

C. Straight line.

D. Sum of the years' digits.

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 correct if the inventory includes goods received on consignment from another organization.

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