IIA-CHAL-QISA인증시험공부, IIA-CHAL-QISA적중율높은덤프자료

IIA-CHAL-QISA인증시험공부, IIA-CHAL-QISA적중율높은덤프자료

IIA-CHAL-QISA인증시험공부, IIA-CHAL-QISA적중율높은덤프자료

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Tags: IIA-CHAL-QISA인증시험공부, IIA-CHAL-QISA적중율 높은 덤프자료, IIA-CHAL-QISA인기자격증 덤프문제, IIA-CHAL-QISA최신버전자료, IIA-CHAL-QISA최신 시험덤프자료

Pass4Test IIA IIA-CHAL-QISA덤프의 질문들과 답변들은 100%의 지식 요점과 적어도 98%의IIA IIA-CHAL-QISA시험 문제들을 커버하는 수년동안 가장 최근의IIA IIA-CHAL-QISA 시험 요점들을 컨설팅 해 온 시니어 프로 IT 전문가들의 그룹에 의해 구축 됩니다. IIA IIA-CHAL-QISA 시험적중율 높은 덤프로 시험패스하세요.

IIA IIA-CHAL-QISA 시험요강:

주제소개
주제 1
  • 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.
주제 2
  • 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.
주제 3
  • 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.

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IIA-CHAL-QISA적중율 높은 덤프자료, IIA-CHAL-QISA인기자격증 덤프문제

IIA IIA-CHAL-QISA인증시험을 패스하고 자격증 취득으로 하여 여러분의 인생은 많은 인생역전이 이루어질 것입니다. 회사, 생활에서는 물론 많은 업그레이드가 있을 것입니다. 하지만IIA-CHAL-QISA시험은IIA인증의 아주 중요한 시험으로서IIA-CHAL-QISA시험패스는 쉬운 것도 아닙니다.

최신 CIA Challenge Exam IIA-CHAL-QISA 무료샘플문제 (Q125-Q130):

질문 # 125
Which of the following statements best describes the difference between risk appetite and risk tolerance?

  • A. Risk appetite applies to specific objectives, while risk tolerance refers to an organization's general attitude toward risk.
  • B. There is no significant difference between the two terms
  • C. Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management
  • D. Risk appetite refers to an organization's general level of acceptance, while risk tolerance is amore specific and subordinate concept

정답：D

설명：
* Definition of Risk Appetite:Risk appetite is the amount and type of risk an organization is willing to pursue or retain to achieve its objectives. It reflects the organization's overall approach to risk-taking and is typically articulated at the highest level of the organization.


질문 # 126
During which phase of the contracting process are contracts drafted for a proposed business activity'

  • A. Initiation phase.
  • B. Bidding phase.
  • C. Development phase.
  • D. Management phase

정답：C

설명：
Contracts are typically drafted during the development phase of the contracting process. This phase follows the initiation and bidding phases and involves detailed negotiations and the preparation of formal agreements that outline the terms and conditions of the proposed business activity. This ensures that both parties have a clear understanding of their obligations and expectations before the contract is finalized and executed


질문 # 127
According to IIA guidance, which of the following most appropriately justifies the CEO's decision that the internal audit activity shall be responsible for risk management and Investigation at multinational organization?

  • A. The level of proficiency of the chief audit executive
  • B. The authority of the CEO.
  • C. The recommendation of the parent office external auditors.
  • D. The provisions of the internal audit charter.

정답：D

설명：
Role of Internal Audit Charter: The internal audit charter is a formal document that defines the purpose, authority, and responsibility of the internal audit activity. It establishes the internal audit activity's position within the organization, including the nature of the chief audit executive's functional reporting relationship with the board.
CEO's Decision Justification: According to IIA guidance, the internal audit activity can take on responsibilities related to risk management and investigation if it is defined within the internal audit charter.
The charter must outline the scope of the internal audit activity, which can include risk management functions if approved by the board and senior management.
Authority and Proficiency: While the CEO has the authority to assign responsibilities, the decision must align with the provisions of the internal audit charter. The level of proficiency of the CAE and the recommendation of external auditors can support the decision but are not primary justifications.
IIA Standards: Standard 1000 - Purpose, Authority, and Responsibility - requires that the internal audit activity's purpose, authority, and responsibility be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework.
References:
* The internal audit charter is the primary document that justifies the scope and responsibilities of the internal audit activity, including risk management and investigation roles. It ensures that such roles are formally acknowledged and authorized by the board and senior management.


질문 # 128
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following Is the most appropriate action the CAE should take regarding the request?

  • A. Supervise the assigned internal auditors throughout the engagement.
  • B. Allow the internal auditors to acquire the needed skills while performing the engagement.
  • C. Decline the engagement request.
  • D. Assign the engagement to a more senior internal auditor.

정답：C

설명：
According to the IIA's Standards, specifically Standard 1210 - Proficiency, internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. If the internal audit activity lacks the necessary skill set to conduct a requested consulting engagement, the most appropriate action for the CAE is to decline the engagement request. This ensures that the internal audit activity does not compromise the quality and effectiveness of its services.


질문 # 129
The internal audit activity is responsible for which of the following actions related to an organization's internal controls9

  • A. Enabling opportunities affecting achievement of organizational objectives.
  • B. Analyzing and advising regarding costs versus benefits of control activities.
  • C. Mitigating risks affecting achievement of organizational objectives.
  • D. Attesting to fairness of financial statements

정답：B

설명：
Internal audit activities include evaluating the effectiveness and efficiency of internal controls, and part of this process involves analyzing and advising on the cost-benefit relationship of control activities.
This function helps ensure that the internal controls in place are not only effective in mitigating risks but are also economically justified


질문 # 130
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Pass4Test의 IIA 인증 IIA-CHAL-QISA시험덤프공부자료 출시 당시 저희는 이런 크나큰 인지도를 갖출수 있을지 생각도 못했었습니다. 저희를 믿어주시고 구매해주신 분께 너무나도 감사한 마음에 더욱 열심히 해나가자는 결심을 하였습니다. IIA 인증 IIA-CHAL-QISA덤프자료는Pass4Test의 전문가들이 최선을 다하여 갈고닦은 예술품과도 같습니다.100% 시험에서 패스하도록 저희는 항상 힘쓰고 있습니다.

IIA-CHAL-QISA적중율 높은 덤프자료: https://www.pass4test.net/IIA-CHAL-QISA.html

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