IIA-CHAL-QISA 試験問題を無料オンラインアクセス

An organization recently implemented a new enterprise resource planning (ERP) system. During a post-implementation review, internal auditors determine that user access rights were migrated from the legacy system without a formal review.
Which risk is MOST significant?

• A.Data backup procedures may be inadequate.
• B.Segregation-of-duties conflicts may exist.
• C.System availability risk.
• D.Software licensing requirements may not be met.

Which of the following would most likely form part of the engagement scope?

• A.The probability of significant errors will be considered via risk assessment.
• B.Both random and judgmental samplings will be used during the engagement
• C.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.

Which of the following activities demonstrates an example of the chief audit executive performing residual risk assessment?

• A.Soliciting management's feedback after completion of the audit engagement.
• B.Inquiry of corrective action to be completed within a certain period
• C.Reporting the status of every observation for every engagement in a detailed manner.
• D.Cost-benefit analysis of management not implementing a recommendation to address an observation.

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

Which of the following situations best applies to an organization that uses a project, rather than a process, to accomplish its business activities?

• A.A manufacturing organization acquires component parts from a contracted vendor
• B.A city department sets up a new firefighter training program.
• C.A clothing company designs, makes, and sells a new item.
• D.A commercial construction company is hired to build a warehouse.