최신IIA Qualified Info Systems Auditor CIA Challenge - IIA-CHAL-QISA무료샘플문제

A. The expectations and objectives of an assurance engagement are usually determined by. or in conjunction with, the engagement client

B. Internal auditors may not need to complete a preliminary risk assessment for a consulting engagement as they would when planning an assurance engagement.

C. For both assurance and consulting engagements, planning typically occurs after the engagement objectives and scope have already been determined.

D. For both consulting and assurance engagements, internal auditors usually form the engagement objectives prior to completing the preliminary risk assessment

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

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

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

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

A. 2 and 4 only.

B. 1 and 2 only.

C. 3 and 4 only.

D. 2 and 3 only.

A. Evaluating risk responses.

B. Reviewing risk registers.

C. Determining risk acceptance decisions.

D. Facilitating risk workshops.

A. The main purpose of the engagement work program is to determine the nature and timing of procedures required to gather audit evidence

B. The audit engagement objectives should be based on operational managements view of risk objectives

C. The scope of the engagement should be planned according to the internal audit activity's budget and then aligned to the risk universe.

D. The planning phase of the engagement should be completed and approved before the fieldwork of the engagement begins.

A. Observation.

B. Interviews.

C. Surveys.

D. Workshops.

A. A slight increase in carrying costs.

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

C. An Increase in the number of suitable suppliers

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

A. The rating conclusions and the impact from results of the external assessment should be explained

B. The results of the external assessment should be discussed every seven years.

C. The internal assessment results should be discussed once every five years

D. The qualifications and independence of the internal assessment team should be discussed

A. The review notes may be cleared from the final documentation once the engagement supervisors concerns have been addressed

B. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program

C. The chief audit executive must initial or sign the engagement supervisors review notes to provide evidence of appropriate engagement supervision.

D. Management of the area under review must address the engagement supervisors review notes before the audit report can be finalized.

A. To eliminate control failures.

B. To manage organizational risks.

C. To provide independent assurance and advice that improves organizational value.

D. To assume responsibility for governance processes.