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IIA-CHAL-QISA試験の準備方法｜正確的なIIA-CHAL-QISA参考書勉強試験｜有難いQualified Info Systems Auditor CIA Challenge Exam日本語試験情報

IIA-CHAL-QISAスタディガイドの優れた利点の1つは、高い合格率です。これは99％に達し、同業他社の平均合格率よりもはるかに高くなっています。当社の高い合格率は、当社が業界トップのIIA-CHAL-QISA準備ガイドである理由を説明しています。自信の源は、素晴らしいIIA-CHAL-QISA試験問題です。 IIA-CHAL-QISA学習教材の練習を約20〜30時間続ける限り、試験に合格しても問題はありません。私たちの専門家は、実際の試験問題に合わせてIIA-CHAL-QISAの質問と回答を設計しました。これは、高い能力で試験に合格するのに役立ちます。

日常生活の低生産性と低効率にまだ圧倒されていますか？答えが「はい」の場合、IIA-CHAL-QISAガイド急流に注意してください。バランスのとれた一流のサービスを提供するため、夢のIIA-CHAL-QISA証明書を取得し、希望の職業に就くことができます。当社の製品にはいくつかの主要な機能があり、IIA-CHAL-QISAテストの質問に満足していただけると信じています。そして、IIA-CHAL-QISA試験問題を一度試してみると、きっと気に入るはずです。

>> IIA-CHAL-QISA参考書勉強 <<

IIA-CHAL-QISAトレーニング資料、IIA-CHAL-QISA試験ガイド、IIA-CHAL-QISA試験リソース

JapancertのIIA-CHAL-QISAトレーニングテストの利点の1つは、無料の販売前体験をユーザーに提供できることです。IIA-CHAL-QISA学習資料ページはサンプルの質問モジュールを提供します。 IIA購入する前に、ユーザーはさらにIIA-CHAL-QISAのQualified Info Systems Auditor CIA Challenge Exam試験準備を使用します。同時に、提供するサンプルユーザーがPDFデモを無料でダウンロードできる方が便利なため、販売前の体験は他に類を見ません。そのため、IIA-CHAL-QISA学習教材の効率性を把握し、間違いなく選択することを決定できます。

IIA IIA-CHAL-QISA 認定試験の出題範囲：

トピック
出題範囲

トピック 1

内部監査の実践: このドメインは、内部監査プロセスの計画、組織、管理、およびリソースの確保、採用、人員配置などの管理活動の理解に関連する戦略とポリシーをカバーします。さらに、このドメインは、主要なリスクと管理を確実に特定するためのエンゲージメントの計画に加えて、エンゲージメントの目標と評価基準をカバーします。

トピック 2

内部監査のためのビジネス知識: この領域では、重要な計画段階と取り組み、および一般的なパフォーマンス測定基準をカバーします。また、経営陣が従業員を効果的に指導し、指導して従業員のコミットメントを高める方法も含まれます。また、この領域では、財務会計と管理会計の基礎、およびさまざまなコストの処理についてもカバーします。

トピック 3

内部監査の基本: このドメインには、内部監査の基礎、独立性と客観性、熟練度と専門家としての注意、品質保証、リスク管理などのトピックがあります。このドメインでは、ガバナンスと CSR の概念について説明します。

IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q84-Q89):

質問 # 84
An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?

A. Report the impairment to senior management
B. Decide on the extent of impact of the impairment
C. Ascertain the best approach to disclose the impairment.
D. Discuss the impairment with the audit manager.

正解：D

解説：
The board manages several key processes to ensure adequate governance within an organization, one of which is the development, approval, and execution of the strategic plan. This process is critical because it defines the organization's direction, goals, and the actions required to achieve these goals.
* Strategic Planning: The board plays a pivotal role in setting the organization's strategic direction, which includes establishing long-term goals and defining the means to achieve them.
* Performance Measurement: While the board may establish and measure performance objectives for the internal audit activity, this is part of a broader governance framework.
* Risk Management: The board also develops strategies to mitigate risks, ensuring that the organization can achieve its objectives effectively.
Thus, the most comprehensive governance-related process managed by the board involves strategic planning

質問 # 85
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?

A. Suboptimal decision-making.
B. Duplication of business activities.
C. Operational decisions are inconsistent with organizational goals.
D. Lack of coordination among different business units

正解：A

解説：
* Introduction:
* In a vertically centralized organization, decision-making is concentrated among a small management team, potentially leading to various risks.
* Risk Analysis:
* Option A: Lack of coordination among business units is less likely in a centralized structure as decisions are made by a central authority.
* Option B: Inconsistent operational decisions are less common as central management typically ensures alignment with organizational goals.
* Option C: Centralized decision-making can lead to suboptimal decisions due to a lack of diverse perspectives and delayed responses to local issues.
* Option D: Duplication of business activities is less relevant in a tightly controlled central structure.
* Conclusion:
* The primary risk in a vertically centralized organization is suboptimal decision-making, as the concentration of authority can result in a lack of responsiveness and consideration of all relevant factors.

質問 # 86
The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, which of the following would be the most appropriate course of action for the CAE to take to preserve independence?

A. Contract with the software vendor to provide an appropriate resource
B. Make use of an external service provider.
C. Ask for a knowledgeable resource from the IT department
D. Request audit resources through the external auditor.

正解：B

解説：
If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, the most appropriate course of action is to use an external service provider. This helps preserve the independence and objectivity of the internal audit function.
* Expertise: External service providers bring specialized knowledge and expertise that may not be available within the internal team.
* Independence: Utilizing an external provider ensures that the audit maintains its independence and objectivity, avoiding any potential conflicts of interest.
* Quality: Ensures that the audit engagement is conducted with the highest standards, leveraging the external provider's experience and skills.
References:
* "Internal Audit and Assurance," which outlines the benefits and considerations of engaging external service providers for specialized audit tasks.

質問 # 87
An organization does not have a formal risk management function. According to the Standards, which of the following are conditions where the internal audit activity may provide risk management consulting?
1.There is a clear strategy and timeline to migrate risk management responsibility back to management.
2.The internal audit activity has the final approval on any risk management decisions.
3.The internal audit activity gives objective assurance on all parts of the risk management framework for which it is responsible.
4.The nature of services provided to the organization is documented in the internal audit charter.

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

正解：D

解説：
Conditions for Risk Management Consulting by Internal Audit:
* Strategy and Timeline for Migration: The internal audit activity can provide risk management consulting if there is a clear strategy and timeline to transfer risk management responsibilities back to management. This ensures a temporary arrangement with a defined end goal.
* Documentation in Internal Audit Charter: The nature of services provided, including risk management consulting, must be documented in the internal audit charter. This formalizes the internal audit activity's role and ensures transparency and alignment with organizational governance.
IIA Standards:
* Standard 1130 - Impairment to Independence or Objectivity: When internal auditors perform risk management roles, it must not impair their objectivity. Clear documentation and a transition strategy mitigate potential conflicts of interest.
* Standard 2050 - Coordination and Reliance: Internal auditors must coordinate with other assurance providers, ensuring roles are clear and documented.
Inappropriate Conditions:
* Final Approval on Risk Management Decisions: The internal audit activity should not have final approval on risk management decisions, as this impairs independence and objectivity.
* Objective Assurance on Own Work: Providing objective assurance on parts of the risk management framework for which the internal audit activity is responsible creates a conflict of interest.
References:
* The conditions under which internal audit can provide risk management consulting must include a clear strategy for migrating responsibilities back to management and documentation in the internal audit
* charter to ensure transparency and avoid conflicts of interest.

質問 # 88
Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

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

正解：D

解説：
* 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.

質問 # 89
......

JapancertのIT業界専門家チームは彼らの経験と知識を利用して絶えないな試験対策材料の品質を高めて、受験者の需要を満たして、受験者のはじめてIIA IIA-CHAL-QISA試験を順調に合格するを保証します。あなた達はJapancertの商品を購入してもっともはやく正確に試験に関する情報を手に入れます。Japancertの商品は試験問題を広くカーバして、認証試験の受験生が便利を提供し、しかも正確率100%です。そして、試験を安心に参加してください。

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