IIA IIA-CHAL-QISA Qualified Info Systems Auditor CIA Challenge Exam Online Training
IIA IIA-CHAL-QISA Online Training
The questions for IIA-CHAL-QISA were last updated at Feb 25,2025.
- Exam Code: IIA-CHAL-QISA
- Exam Name: Qualified Info Systems Auditor CIA Challenge Exam
- Certification Provider: IIA
- Latest update: Feb 25,2025
The organization’s internal audit charter was last updated six years ago to update the charter, which of the following actions is most appropriate for the chief audit executive to take?
- A . Wait for the next external assessment and address all of the missing information in the charter based on the recommendations from the external assessment team
- B . Perform a review of HA guidance to become acquainted with the latest mandatory elements prior to updating the charter
- C . Use an internal audit charter template from another organization that operates within the same industry.
- D . Identify an individual within the internal audit activity who has in-depth knowledge of mandatory IIA guidance elements to address any gaps or areas of the current version of the charter that could be improved
What would be the effect if an organization paid one of its liabilities twice during the year, in error?
- A . Assets, liabilities, and owners’ equity would be understated.
- B . Assets, net income, and owners’ equity would be unaffected
- C . Assets and liabilities would be understated.
- D . Assets, net income, and owners’ equity would be understated, but liabilities would be overstated
Which of the following best demonstrates that the internal audit activity is using due professional care?
- A . The internal audit activity reports directly to the board on the engagements it performs.
- B . Internal auditors undertake the necessary training to complete their audit work.
- C . The completion of engagements is based on the assumption that fraudulent activities may exist.
- D . Internal auditors consider the use of technology-based audit and other data analysis techniques
A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs.
This is an example of which of the following?
- A . Job enlargement
- B . Job enrichment
- C . Horizontal loading of the job.
- D . Job rotation.
According to IIA guidance, which of the following statements is true regarding engagement planning?
- A . For both assurance and consulting engagements, planning typically occurs after the engagement objectives and scope have already been determined.
- B . The expectations and objectives of an assurance engagement are usually determined by. or in conjunction with, the engagement client
- C . Internal auditors may not need to complete a preliminary risk assessment for a consulting engagement as they would when planning an assurance engagement.
- D . For both consulting and assurance engagements, internal auditors usually form the engagement objectives prior to completing the preliminary risk assessment
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards).
Which of the following justifies inclusion of this clause in the reports?
- A . Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.
- B . The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
- C . The self-assessment results were validated by a qualified external review team three years prior.
- D . The internal audit charter, approved by the audit committee, requires conformance with the Standards
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards).
Which of the following justifies inclusion of this clause in the reports?
- A . Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.
- B . The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
- C . The self-assessment results were validated by a qualified external review team three years prior.
- D . The internal audit charter, approved by the audit committee, requires conformance with the Standards
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards).
Which of the following justifies inclusion of this clause in the reports?
- A . Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.
- B . The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
- C . The self-assessment results were validated by a qualified external review team three years prior.
- D . The internal audit charter, approved by the audit committee, requires conformance with the Standards
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards).
Which of the following justifies inclusion of this clause in the reports?
- A . Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.
- B . The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
- C . The self-assessment results were validated by a qualified external review team three years prior.
- D . The internal audit charter, approved by the audit committee, requires conformance with the Standards
Skimming involves stealing cash or assets from the organization and is normally concealed by adjusting the organization’s records
4 Disbursement fraud occurs when a person causes the organization to issue a payment for fictitious goods or services
- A . 1 and 3.
- B . 1 and 4
- C . 2 and 3.
- D . 2 and 4