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

（A）The CAE must discuss the matter with legal counsel.

（B）The CAE must discuss the matter with senior management

（C）The CAE must discuss the matter with the board

（D）The CAE must discuss the matter with key shareholders.

（A）Declining balance.

（B）Double-declining balance.

（C）Straight line.

（D）Sum of the years' digits.

（A）Residual

（B）inherent.

（C）Accepted.

（D）Net

（A）Assessing whether the organization's corporate social responsibility program is meeting its yearly goals to reduce carbon emissions.

（B）Briefing the organization's department managers on how to implement risk management processes into their daily operations.

（C）Advising new internal auditors working for the organization on how to develop strategies on planning audits for the upcoming fiscal year

（D）Communicating with senior management to better understand how new purchasing controls will minimize payment processing time

（A）The most recent risk assessment conducted by management of the area to be reviewed.

（B）The preliminary risk assessment performed by internal auditors planning the engagement.

（C）The requests of operational and senior management throughout the organization.

（A）Require internal auditors to follow a standardized work program.

（B）Assign an experienced manager to monitor the whole engagement process.

（C）Employ fieldwork peer review to enhance the work quality.

（D）Personally supervise the engagement

（A）Horizontal analysts

（B）Ratio analysis.

（C）Common-size analysis.

（D）Vertical analysis.

（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）To achieve and maintain sustainable development.

（B）To fulfill regulatory and compliance requirements.

（C）To facilitate the conduct of risk assessment

（D）To enable Triple Bottom Line reporting capability.

（A）The nature of assurances provided to parties outside of the organization typically is not included in the charter.

（B）The chief audit executive must formally review the charter at least once a year

（C）The charter typically defines the internal audit activity's position within the organization.

（D）The nature of consulting services typically is not included in the charter.