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
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
- A . An independent third party has assessed the organization’s system of internal controls to be adequate and effective.
- B . The chief audit executive reports both functionally and administratively to the CEO
- C . The internal audit charter is drafted properly and approved by the appropriate parties.
- D . The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives
With regard to project management, which of the following statements about project crashing is true?
- A . It leads to an increase in risk and often results in rework.
- B . It is an optimization technique where activities are performed in parallel rather than sequentially
- C . It involves a revaluation of project requirements and/or scope.
- D . It is a compression technique in which resources are added to the project
When is an organic organizational structure likely to be more successful than a mechanistic organizational structure?
- A . When a manufacturing organization has stable demand for its products.
- B . When an organization is subjected to strong political and social pressures
- C . When a manufacturer has reliable resources and suppliers.
- D . When an organization is infrequently affected by technological advances
According to Herzberg’s Two-Factor Theory of Motivation, which of the following factors are mentioned most often by satisfied employees9
- A . Salary and status.
- B . Responsibility and advancement
- C . Work conditions and security.
- D . Peer relationships and personal life
Which of the following is most likely to be considered a control weakness?
- A . Vendor invoice payment requests are accompanied by a purchase order and receiving report.
- B . Purchase orders are typed by the purchasing department using prenumbered forms
- C . Buyers promptly update the official vendor listing as new supplier sources become known.
- D . Department managers initiate purchase requests that must be approved by the plant superintendent
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?
- A . The overall adequacy of the internal audit activity’s resources
- B . The availability of guest auditors for the engagement
- C . The number of internal auditors used for the previous review of the same area.
- D . The available resources with the specific skill set required
Which of the following activities demonstrates an example of the chief audit executive performing residual risk assessment?
- A . Cost-benefit analysis of management not implementing a recommendation to address an observation.
- 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 . Soliciting management’s feedback after completion of the audit engagement.
According to ISO 31000, which of the following statements is correct?
- A . The board is responsible for setting the organizational attitude through tone at the top.
- B . The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities
- C . The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.
- D . The framework is designed to be effective for organizations no matter how small.
Which requirement should the chief audit executive consider when communicating results of the quality assurance and improvement program to the board of a large organization?
- A . The internal assessment results should be discussed once every five years
- B . The rating conclusions and the impact from results of the external assessment should be explained
- C . The results of the external assessment should be discussed every seven years.
- D . The qualifications and independence of the internal assessment team should be discussed
Which of the following is applicable to both a job order cost system and a process cost system’?
- A . Total manufacturing costs are determined at the end of each period.
- B . Costs are summarized in a production cost report for each department
- C . Three manufacturing cost elements are tracked: direct materials, direct labor, and manufacturing overhead.
- D . The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period.
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