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

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

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

（C）The review notes may be cleared from the final documentation once the engagement supervisors concerns have been addressed

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

（A）It involves a revaluation of project requirements and/or scope.

（B）It is a compression technique in which resources are added to the project

（C）It is an optimization technique where activities are performed in parallel rather than sequentially

（D）It leads to an increase in risk and often results in rework.

（A）Risk treatment method based on risk evaluation.

（B）The method of determining the risk level

（C）The regulatory and competitive environment.

（D）Organizational culture, objectives, and processes.

（A）The engagement supervisor had no significant comments in the supervisory review.

（B）The engagement objectives were designed to assist the engagement client

（C）The audit procedures were systematically planned: executed, and documented.

（D）The engagement detected irregularities and noncompliance instances.

（A）Mitigating risks affecting achievement of organizational objectives.

（B）Attesting to fairness of financial statements

（C）Enabling opportunities affecting achievement of organizational objectives.

（D）Analyzing and advising regarding costs versus benefits of control activities.

（A）The CAE oversees the effectiveness of the organization's risk management function.

（B）The chief audit executive (CAE) reports administratively to the chief financial officer

（C）The CAE managed the finance department for the past five years.

（D）The CAE reports functionally to the CEO.

（A）Report the monitoring status to senior management when requested.

（B）Assist management with implementing corrective actions.

（C）Include all types of observations in the monitoring process

（D）Determine the frequency and approach to monitoring

（A）Declining balance.

（B）Double-declining balance.

（C）Straight line.

（D）Sum of the years' digits.

（A）The provisions of the internal audit charter.

（B）The policies and procedures of the internal audit activity.

（C）The authority of the CEO.

（D）The IIA's Code of Ethics.

（A）CAE reviews and approves the annual audit plan.

（B）CAE meets privately with the CEO at least annually

（C）CAE meets privately with the board at least annually.

（D）CAE reports to the board regarding audit staff performance evaluation and compensation.