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IIA Updated IIA-CHAL-QISA Exam Questions and Answers by aron

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IIA IIA-CHAL-QISA Exam Overview :

Exam Name: Qualified Info Systems Auditor CIA Challenge Exam
Exam Code: IIA-CHAL-QISA Dumps
Vendor: IIA Certification: CIA Challenge Exam
Questions: 150 Q&A's Shared By: aron
Question 24

According to IIA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?

Options:

A.

Developing policies and procedures for the internal audit activity

B.

Ensuring the internal audit activity is not found fallible during audit engagements.

C.

Undertaking all engagements that management requests of the internal audit activity.

D.

Ensuring the internal audit activity reports functionally to the board of directors

Discussion
Question 25

An organization's health-care insurance costs have been rising approximately 10 percent per year for several years Which of the following analytical review procedures would best evaluate the reasonableness of the increase in health-care costs?

Options:

A.

Develop a comparison of the costs incurred with similar costs incurred by other organizations

B.

Obtain the government index of health-care costs for the comparable period of time and compare the rate of increase with that of the cost per employee incurred by the organization.

C.

Obtain a bid from another health-care administrator to provide the same administrative services as the current health-care administrator.

D.

Review all claims and compare with appropriate procedures to ensure that overpayments have not occurred

Discussion
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Question 26

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?

Options:

A.

Enhanced capability to prevent frauds from occurring.

B.

Greater assurance that procurement frauds will be detected in a timely manner

C.

Improved capability of evaluating fraud risks within the organization.

D.

Greater understanding of fraud through better evidence collection

Discussion
Question 27

A bicycle manufacturer incurs a combination of fixed and variable costs with the production of each bicycle. Which of the following statements is true regarding these costs?

Options:

A.

if the number of bicycles produced is increased by 15 percent, the variable cost per unit will increase proportionally

B.

The fixed cost per unit will vary directly based on the number of bicycles produced during the production cycle.

C.

The total variable cost will vary proportionally and inversely with the number of bicycles produced during a production run.

D.

if the number of bicycles produced is increased by 30 percent, the fixed cost per unit will decline.

Discussion
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