IIA IIA-CHAL-QISA : Qualified Info Systems Auditor CIA Challenge Exam

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Reference: https://www.theiia.org/en/promotions/certifications/qisa/qisa-cia-challenge-exam/

IIA Qualified Info Systems Auditor CIA Challenge Sample Questions:

Question #1
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

A. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit act/vity.
B. The board seeks senior managements recommendation before approving the annual salary adjustment of the CAE.
C. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer
D. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline

Question #2
Which of the following is most likely the subject of a periodic report from the chief audit executive to the board?

A. The internal audit activity's purpose, authority, responsibility, and performance relative to plan.
B. A complete, accurate, and comprehensive account of engagement observations and recommendations.
C. Management's assertions regarding the system of internal controls.
D. Oversight of the coordination between the internal audit activity and independent outside auditors

Question #3
An organization does not have a formal risk management function. According to the Standards, which of the following are conditions where the internal audit activity may provide risk management consulting?
1. There is a clear strategy and timeline to migrate risk management
responsibility back to management.
2. The internal audit activity has the final approval on any risk
management decisions.
3. The internal audit activity gives objective assurance on all parts
of the risk management framework for which it is responsible.
4. The nature of services provided to the organization is documented in the internal audit charter.

A. 1 and 3 only.
B. 2 and 4 only.
C. 1 and 4 only.
D. 2 and 3 only.

Question #4
Which of the following would provide the BEST evidence that a disaster recovery plan is effective?

A. Recovery testing achieves defined objectives.
B. The plan is approved annually.
C. Employees acknowledge the policy.
D. The plan is stored offsite.

Question #5
Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?

A. The auditor in charge believes that the junior auditor should obtain a specific type of experience.
B. The senior auditors are unavailable, as they are currently working on other portions of the engagement
C. The audit engagement has a tight deadline and the work must be completed timely.
D. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement

Solutions: