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IIA IIA-CHAL-QISA Exam Syllabus Topics:
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Reference: https://www.theiia.org/en/promotions/certifications/qisa/qisa-cia-challenge-exam/
IIA Qualified Info Systems Auditor CIA Challenge Sample Questions:
Which of the following is most likely the subject of a periodic report from the chief audit executive to the board?
- A. Oversight of the coordination between the internal audit activity and independent outside auditors
- B. The internal audit activity's purpose, authority, responsibility, and performance relative to plan.
- C. Management's assertions regarding the system of internal controls.
- D. A complete, accurate, and comprehensive account of engagement observations and recommendations.
Correct Answer: B 🗳️
Explanation: Only visible for Prep4sureExam members. You can sign-up / login (it's free).
Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?
- A. Ensure risk responses are aligned with industry standards
- B. Evaluate how the organization manages fraud risk.
- C. Establish procedures for improving risk management processes.
- D. Verify that organizational objectives are aligned with each departments objectives.
Correct Answer: B 🗳️
Explanation: Only visible for Prep4sureExam members. You can sign-up / login (it's free).
Which audit evidence would generally be considered MOST reliable?
- A. Verbal representations from department managers.
- B. Reports generated by a system with effective controls.
- C. Information obtained from anonymous employees.
- D. Process narratives prepared by management.
Correct Answer: B 🗳️
Explanation: Only visible for Prep4sureExam members. You can sign-up / login (it's free).
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?
- A. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
- B. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.
- C. If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned.
- D. if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
Correct Answer: B 🗳️
Explanation: Only visible for Prep4sureExam members. You can sign-up / login (it's free).
An organization uses the management-by-objectives method, whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?
- A. it is particularly successful in environments that are prone to having poor employer-employee relations
- B. It is a more successful approach when adopted by mechanistic organizations.
- C. it is more successful when goal-setting Is performed not only by management, but by all team members, including lower-level staff
- D. It is particularly helpful to management when the organization is facing rapid change.
Correct Answer: C 🗳️
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