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

（A）Horizontal analysts

（B）Ratio analysis.

（C）Common-size analysis.

（D）Vertical analysis.

（A）Refuse all involvement because fraud is outside internal audit's scope.

（B）Provide consulting advice while avoiding management responsibility.

（C）Design the process but avoid implementation.

（D）Accept the assignment because fraud prevention is part of internal audit's role.

（A）Assurance providers who report to management and/or are part of management cannot provide control self-assessments services

（B）Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit hours.

（C）internal auditors can rely on the work of other assurance providers only if the other assurance providers report directly to the board

（D）Internal auditors should always reperform and validate audit work completed by external assurance providers.

（A）Impact and likelihood at times cannot be differentiated as to which is more important.

（B）Qualitative factors cannot be incorporated into a heat map

（C）Impact cannot be represented on a heat map unless it is quantified in financial terms

（D）A heat map cannot be used unless a risk and control matrix has been developed.

（A）Written observations allow for more interpretation.

（B）Written observations limit premature agreement

（C）Written and verbal observations are equally effective.

（D）Written observations help the internal auditors express the significance.

（A）A root cause-based action plan.

（B）A condition-based action plan

（C）A cause-based action plan.

（D）An effect-based action plan.

（A）The actions of upper management in response to the internal audit acth/lty's reporting

（B）Conflicts of interest within the organizational structure of the senior management.

（C）The effectiveness of process-level and transaction-level controls.

（D）The alignment of management decisions with the level of risk the organization is willing to accept.

（A）Strong revenue growth.

（B）Extensive documentation.

（C）Clear accountability and oversight structures.

（D）Frequent operational meetings.