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

（A）Change the scope of the testing to ensure that only available staff proficiencies are used

（B）Complete the engagement as requested, with the best of the current staff's abilities.

（C）Politely decline the engagement due to a lack of qualified staff available at the time.

（D）Consider using employees from other departments in the organization on the audit team.

（A）Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.

（B）Approve the engagement program, enable training and development of staff, and identify engagement objectives

（C）Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.

（D）Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.

（A）Potential legislation on privacy topics will be employed as a compliance target O Wire transfers that exceeded $10,000 in the last 12 months will be analyzed.

（B）The probability of significant errors will be considered via risk assessment.

（C）Both random and judgmental samplings will be used during the engagement

（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）It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

（B）The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

（C）It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together

（D）introducing judgment generally diminishes managements ability to make good decisions about internal control

（A）Teller, manager, and IT specialist

（B）Community, institutional, and agricultural banking

（C）Mortgages, credit cards, and savings.

（D）South, southwest and east.

（A）The internal auditor checks a process for completeness.

（B）The internal auditor communicates the audit results to management

（C）The internal auditor identifies the controls over segregation of duties.

（D）The internal auditor reviews prior audits and workpapers

（A）An independent third party has assessed the organization's system of internal controls to be adequate and effective.

（B）The internal audit charter is drafted properly and approved by the appropriate parties.

（C）The chief audit executive reports both functionally and administratively to the CEO

（D）The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives

（A）The completion of engagements is based on the assumption that fraudulent activities may exist.

（B）Internal auditors consider the use of technology-based audit and other data analysis techniques

（C）The internal audit activity reports directly to the board on the engagements it performs.

（D）Internal auditors undertake the necessary training to complete their audit work.

（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.