IIA IIA-CHAL-QISA퍼펙트최신덤프자료 & IIA-CHAL-QISA최신버전덤프공부자료

Fast2test는 IT인증자격증을 취득하려는 IT업계 인사들의 검증으로 크나큰 인지도를 가지게 되었습니다. 믿고 애용해주신 분들께 감사의 인사를 드립니다. IIA IIA-CHAL-QISA덤프도 다른 과목 덤프자료처럼 적중율 좋고 통과율이 장난이 아닙니다. 덤프를 구매하시면 퍼펙트한 구매후 서비스까지 제공해드려 고객님이 보유한 덤프가 항상 시장에서 가장 최신버전임을 약속해드립니다. IIA IIA-CHAL-QISA덤프만 구매하신다면 자격증 취득이 쉬워져 고객님의 밝은 미래를 예약한것과 같습니다.

IIA IIA-CHAL-QISA 시험요강:

주제	소개
주제 1	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.
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	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.

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IIA-CHAL-QISA최신버전 덤프공부자료 - IIA-CHAL-QISA높은 통과율 덤프데모문제

IIA IIA-CHAL-QISA시험이 정말 어렵다는 말을 많이 들으신 만큼 저희 Fast2test는IIA IIA-CHAL-QISA덤프만 있으면IIA IIA-CHAL-QISA시험이 정말 쉬워진다고 전해드리고 싶습니다. IIA IIA-CHAL-QISA덤프로 시험패스하고 자격증 한방에 따보세요. 자격증 많이 취득하면 더욱 여유롭게 직장생활을 즐길수 있습니다.

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q84-Q89):

질문 # 84
Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

A. Discussing audit findings with independent auditors.
B. Reporting results of audits with recommendations to management.
C. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.
D. Reporting quarterly to management that the audit plan is focused on higher exposures of risk.

정답：C

설명：
* Ensuring Compliance:To ensure that audit findings and recommendations are addressed, formal follow-up procedures are necessary.
* Follow-up Procedures:These procedures involve tracking the implementation of recommendations and verifying that management has taken appropriate action or has accepted the risks of not acting.
* Reporting to Management:Regular reporting on the status of follow-up actions helps maintain accountability and transparency.
* Standard Requirement:This aligns with the IIA's Standard 2500 - Monitoring Progress, which requires internal audit activities to establish and maintain a system to monitor the disposition of results communicated to management.
References:
* The IIA's International Standards for the Professional Practice of Internal Auditing, specifically Standard 2500 on Monitoring Progress.

질문 # 85
Which of the following activities would an internal auditor perform as a consulting engagement for an organization?

A. Briefing the organization's department managers on how to implement risk management processes into their daily operations.
B. Advising new internal auditors working for the organization on how to develop strategies on planning audits for the upcoming fiscal year
C. Assessing whether the organization's corporate social responsibility program is meeting its yearly goals to reduce carbon emissions.
D. Communicating with senior management to better understand how new purchasing controls will minimize payment processing time

정답：A

설명：
* Consulting Engagements:Consulting engagements are advisory in nature and are intended to add value and improve an organization's governance, risk management, and control processes.
* Role of Internal Auditor:In a consulting role, an internal auditor provides advice, facilitates risk management, and helps enhance the efficiency and effectiveness of operations.
* Briefing Managers:By briefing department managers on how to implement risk management processes into their daily operations, the internal auditor is providing valuable advice that can help improve the organization's risk management framework.
* IIA Standards:The IIA's standards emphasize that consulting activities should aim at improving governance, risk management, and control processes without taking on management responsibilities.
References:
* IIA Standard 2010 - Planning .

질문 # 86
What is the primary reason that audit supervision includes approval of the engagement report?

A. To ensure the objectives of the area under review are met
B. To ensure report findings are substantiated
C. To ensure report style and grammar are appropriate.
D. To ensure senior management supports the reports conclusions

정답：B

설명：
The primary reason for audit supervision, including the approval of the engagement report, is to ensure that the findings presented in the report are substantiated by adequate and appropriate evidence. This step is crucial to maintain the credibility and reliability of the audit process and its outcomes.
* Substantiation of Findings: Ensuring that findings are substantiated helps in providing a clear and defensible basis for the conclusions and recommendations made in the report.
* Audit Quality: This step ensures the quality and integrity of the audit process, confirming that the evidence collected during the audit is sufficient and appropriate to support the findings.
* Credibility: By substantiating findings, the report gains credibility, which is essential for the stakeholders who rely on the audit report for decision-making.
References:
* "Internal Audit Standards and Procedures," which outlines the importance of evidence substantiation in audit reports .

질문 # 87
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.

A. 2 and 3 only.
B. 1 and 2 only.
C. 2 and 4 only.
D. 3 and 4 only.

정답：C

설명：
Corporate Policy Statement: Having the president and the board issue a statement stressing the importance of accurate management reporting and the negative consequences of intentional misreporting can help set a tone at the top. This reinforces the significance of ethical behavior and compliance with reporting policies across the organization.

질문 # 88
According to IIA guidance, which of the following would be the best first step to manage risk when a third party is overseeing the organization's network and data'?

A. Drafting a strong contract that requires regular vendor control reports and a right-to-audit clause
B. Applying administrative privileges to ensure right-to-access controls are appropriate
C. Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations.
D. Creating a standing cybersecurity committee to identify and manage risks related to data security.

정답：A

설명：
Managing Third-Party Risk: When a third party oversees the organization's network and data, the primary concern is to manage and mitigate risks associated with outsourcing critical functions.
Strong Contract Provisions: Drafting a strong contract that includes specific provisions such as regular vendor control reports and a right-to-audit clause is essential. These provisions ensure that the organization maintains oversight and control over the third party's activities.
IIA Standards: Standard 2201 - Planning Considerations requires that internal auditors consider the organization's objectives and the means by which they are achieved, including the role of third parties.
Contract Management:
* Control Reports: Regular control reports from the vendor provide insights into their performance and compliance with agreed-upon standards.
* Right-to-Audit Clause: This clause allows the organization to periodically audit the third party to ensure compliance with contractual obligations and to assess the effectiveness of their control environment.
References:
* Ensuring that third-party vendors adhere to the same standards of risk management and control as the organization helps in mitigating risks related to data security and network management.

질문 # 89
......

Fast2test는 많은 IT인사들이IIA인증시험에 참가하고 완벽한IIA-CHAL-QISA인증시험자료로 응시하여 안전하게IIA IIA-CHAL-QISA인증시험자격증 취득하게 하는 사이트입니다. Pass4Tes의 자료들은 모두 우리의 전문가들이 연구와 노력 하에 만들어진 것이며.그들은 자기만의 지식과 몇 년간의 연구 경험으로 퍼펙트하게 만들었습니다.우리 덤프들은 품질은 보장하며 갱신 또한 아주 빠릅니다.우리의 덤프는 모두 실제시험과 유사하거나 혹은 같은 문제들임을 약속합니다.Fast2test는 100% 한번에 꼭 고난의도인IIA인증IIA-CHAL-QISA시험을 패스하여 여러분의 사업에 많은 도움을 드리겠습니다.

IIA-CHAL-QISA최신버전 덤프공부자료: https://kr.fast2test.com/IIA-CHAL-QISA-premium-file.html

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IIA IIA-CHAL-QISA퍼펙트최신덤프자료 & IIA-CHAL-QISA최신버전덤프공부자료

IIA IIA-CHAL-QISA 시험요강:

IIA-CHAL-QISA최신버전 덤프공부자료 - IIA-CHAL-QISA높은 통과율 덤프데모문제

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q84-Q89):

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