IIA-CHAL-QISA TEST BRAINDUMPS: QUALIFIED INFO SYSTEMS AUDITOR CIA CHALLENGE EXAM & IIA-CHAL-QISA EXAM CRAM

IIA-CHAL-QISA test braindumps: Qualified Info Systems Auditor CIA Challenge Exam & IIA-CHAL-QISA exam cram

IIA-CHAL-QISA test braindumps: Qualified Info Systems Auditor CIA Challenge Exam & IIA-CHAL-QISA exam cram

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The Qualified Info Systems Auditor CIA Challenge Exam (IIA-CHAL-QISA) practice exam consists of a Qualified Info Systems Auditor CIA Challenge Exam (IIA-CHAL-QISA) PDF dumps format, Desktop-based IIA-CHAL-QISA practice test software and a Web-based Qualified Info Systems Auditor CIA Challenge Exam (IIA-CHAL-QISA) practice exam. Each of the Pass4sures IIA IIA-CHAL-QISA Exam Dumps formats excels in its way and carries actual Qualified Info Systems Auditor CIA Challenge Exam (IIA-CHAL-QISA) exam questions for optimal preparation.

IIA IIA-CHAL-QISA Exam Syllabus Topics:

TopicDetails
Topic 1
  • Essentials of Internal Auditing: This domain has topics such as foundations of internal auditing, independence and objectivity, Proficiency and Due Professional Care, QA, and Managing Risks. The domain covers describing the concept of governance and CSR.
Topic 2
  • Practice of Internal Auditing: This domain covers strategies and policies related to planning, organizing, controlling of internal audit processes, and understanding administrative activities such as resourcing, recruiting, and staffing. Moreover, this domain covers goals of engagement and assessment criteria in addition to planning the engagement to ensure the identification of key risks and controls.
Topic 3
  • Business Knowledge for Internal Auditing: This domain covers the vital planning phases and efforts and common performance measures. It also includes ways for management to effectively lead and counsel people to increase their commitment. Also, the domain covers financial accounting and managerial accounting fundamentals and the treatment of various costs.

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Aspiring IIA professionals strive to excel in IIA IIA-CHAL-QISA exams such as the Qualified Info Systems Auditor CIA Challenge Exam (IIA-CHAL-QISA) to achieve their dream careers. However, passing the IIA-CHAL-QISA Exam can be challenging, especially with a demanding schedule that leaves little time for preparation.

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q75-Q80):

NEW QUESTION # 75
Which of the following would be the most effective fraud prevention control?

  • A. Daily report that Identifies unsuccessful system log-in attempts
  • B. New hire training to explain fraud and employee misconduct.
  • C. installation of a video surveillance system in a warehouse prone to inventory loss
  • D. Email alert sent to management for checks issued over S100.000.

Answer: B

Explanation:
Training new hires on fraud and employee misconduct is a proactive measure that raises awareness and educates employees about the organization's policies and the consequences of fraudulent behavior.
Such training helps create a culture of integrity and compliance, making employees less likely to engage in or tolerate fraud.
Continuous education and reinforcement of ethical behavior are essential components of an effective fraud prevention strategy


NEW QUESTION # 76
Which of the following is an advantage of utilizing an external fraud specialist in a suspected fraud investigation?

  • A. Increased ability to preserve evidence and the chain of command.
  • B. Increased ability to scrutinize the organization's key business processes.
  • C. increased access to the organization's software and proprietary data.
  • D. increased access to the organization's employees.

Answer: A

Explanation:
* Introduction:
* Engaging an external fraud specialist brings several advantages to an investigation, particularly in preserving the integrity of evidence.
* Advantages of External Fraud Specialists:
* External specialists bring expertise, objectivity, and resources that may not be available internally.
* Options Analysis:
* Option A: Access to employees is not necessarily increased with external specialists.
* Option B: External fraud specialists have the skills and protocols to preserve evidence and maintain the chain of command, ensuring legal and procedural compliance.
* Option C: Scrutinizing business processes is part of their role, but the primary advantage lies in evidence preservation.
* Option D: Access to software and proprietary data is not the primary advantage; internal controls can provide this access as needed.
* Conclusion:
* The main advantage of utilizing an external fraud specialist is their increased ability to preserve evidence and maintain the chain of command, which is critical in legal and compliance contexts.


NEW QUESTION # 77
Which of the following statements is true regarding managements use of judgement to design, implement, and conduct internal control?

  • A. It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together
  • B. The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.
  • C. introducing judgment generally diminishes managements ability to make good decisions about internal control
  • D. It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

Answer: B

Explanation:
Management's use of judgment in designing, implementing, and conducting internal control is crucial for adapting to unique circumstances and complexities within an organization.
* Enhanced Decision-Making: Judgment allows management to tailor controls to the specific risks and operational realities of the organization, improving overall effectiveness.
* Limitations: While judgment improves decision-making, it cannot eliminate all risks or guarantee perfect outcomes due to inherent uncertainties and limitations in predicting all possible scenarios.
* Appropriate Use: It is appropriate for management to use judgment in applying accounting principles and assessing internal controls' presence and functioning.
* Inappropriateness: It would be incorrect to say that judgment diminishes decision-making capabilities or is inappropriate for assessing internal control components.
References:
* "Internal Control - Integrated Framework" by COSO, which highlights the importance and limitations of judgment in internal control processes.


NEW QUESTION # 78
An internal auditor discovered fraud while performing an audit of an organization's procurement process.
Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?

  • A. Greater assurance that procurement frauds will be detected in a timely manner
  • B. Improved capability of evaluating fraud risks within the organization.
  • C. Enhanced capability to prevent frauds from occurring.
  • D. Greater understanding of fraud through better evidence collection

Answer: D

Explanation:
Forensic auditing techniques provide a systematic approach to collecting and analyzing evidence related to fraud. The primary benefit of these techniques is the enhanced ability to gather comprehensive and detailed evidence, which leads to a greater understanding of how the fraud occurred and who was involved. This detailed evidence collection supports legal proceedings and helps in identifying control weaknesses that need to be addressed to prevent future frauds.
References:
* "Forensic Auditing: Principles and Practices," which outlines the importance of evidence collection in understanding and combating fraud.


NEW QUESTION # 79
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?

  • A. Reviewing journal entries for accuracy and completeness.
  • B. Advising management on streamlining the recording of accounts receivable.
  • C. Comparing the policies and procedures to regulatory collections guidance.
  • D. Performing a walk-through of the debt collections process to determine whether proper segregation of duties exists

Answer: B

Explanation:
A consulting engagement involves providing advice and recommendations to improve processes, controls, and efficiency.
* Option A: Reviewing journal entries for accuracy and completeness.
* This task is typically performed during assurance engagements, not consulting engagements, where the focus is on evaluating and verifying records.
* Option B: Comparing the policies and procedures to regulatory collections guidance.
* This is more aligned with compliance auditing or assurance engagements, ensuring that practices align with regulatory requirements.
* Option C: Advising management on streamlining the recording of accounts receivable.
* This action is typical of a consulting engagement, where the auditor provides advice and
* recommendations to improve business processes and efficiency.
* Option D: Performing a walk-through of the debt collections process to determine whether proper segregation of duties exists.
* This is an activity more typical of an assurance engagement, where the auditor evaluates the effectiveness of controls.


NEW QUESTION # 80
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