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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Topic	Details
Topic 1	Essentials of Internal Auditing: This domain has topics such as foundations of internal auditing, independence aconcept of governance and CSR.nd objectivity, Proficiency and Due Professional Care, QA, and Managing Risks. The domain covers describing the
Topic 2	Business Knowledge for Internal Auditing: This domain covers the vital planning phases and efforts and common performance measures. It also includes ways for management to effectively lead and counsel people to increase their commitment. Also, the domain covers financial accounting and managerial accounting fundamentals and the treatment of various costs.
Topic 3	Practice of Internal Auditing: This domain covers strategies and policies related to planning, organizing, controlling of internal audit processes, and understanding administrative activities such as resourcing, recruiting, and staffing. Moreover, this domain covers goals of engagement and assessment criteria in addition to planning the engagement to ensure the identification of key risks and controls.

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q86-Q91):

NEW QUESTION # 86
According to IIA guidance, which of the following is a limitation of a heat map?

A. Impact cannot be represented on a heat map unless it is quantified in financial terms
B. A heat map cannot be used unless a risk and control matrix has been developed.
C. Qualitative factors cannot be incorporated into a heat map
D. Impact and likelihood at times cannot be differentiated as to which is more important.

Answer: D

Explanation:
* Introduction:
* Heat maps are tools used in risk management to visualize the impact and likelihood of risks.
* Limitations of Heat Maps:
* Despite their usefulness, heat maps have several limitations, including difficulties in prioritizing risks when impact and likelihood are closely matched.
* Options Analysis:
* Option A: Impact can be represented qualitatively as well, not just in financial terms.
* Option B: Differentiating the relative importance of impact versus likelihood can be challenging, leading to potential misinterpretation of risk priorities.
* Option C: Heat maps can be used without a risk and control matrix, although such a matrix enhances their effectiveness.
* Option D: Qualitative factors can be incorporated into heat maps, adding depth to the analysis.
* Conclusion:
* The limitation of a heat map is that at times, impact and likelihood cannot be differentiated as to which is more important, making it difficult to prioritize risks accurately.

NEW QUESTION # 87
Which of the following would most likely form part of the engagement scope?

A. Both random and judgmental samplings will be used during the engagement
B. The probability of significant errors will be considered via risk assessment.
C. Potential legislation on privacy topics will be employed as a compliance target O Wire transfers that exceeded $10,000 in the last 12 months will be analyzed.

Answer: A

Explanation:
* Introduction:
* The engagement scope outlines the boundaries of the audit activities, specifying the methods and techniques to be employed during the engagement.
* Scope Definition:
* The scope includes the areas to be reviewed, the nature and extent of testing, and the specific objectives and criteria to be used.
* Options Analysis:
* Option A: Specifying compliance targets is part of planning but too specific for the overall engagement scope.
* Option B: Detailing the use of both random and judgmental samplings defines the methodology clearly, which is appropriate for the engagement scope.
* Option C: Considering the probability of significant errors is part of the risk assessment process, not the scope itself.
* Option D: Analyzing wire transfers is a specific audit test rather than a definition of the engagement scope.
* Conclusion:
* Specifying both random and judgmental samplings as part of the engagement scope provides a clear and comprehensive methodology for the audit, making it the most appropriate choice.

NEW QUESTION # 88
Which of the following is most likely to impair the organizational independence of the internal audit activity?

A. The chief audit executive (CAE) reports administratively to the chief financial officer
B. The CAE reports functionally to the CEO.
C. The CAE managed the finance department for the past five years.
D. The CAE oversees the effectiveness of the organization's risk management function.

Answer: C

Explanation:
* Impairment of Independence: The organizational independence of the internal audit activity can be impaired if the CAE has had significant roles in management, such as managing the finance department.
This prior involvement may create a conflict of interest or perceived bias.
* IIA Standards on Independence: The IIA emphasizes the importance of independence and objectivity in internal auditing. Any prior management role, especially in the department being audited, can compromise the CAE's objectivity.
* Examples of Impairment:
* Administrative Reporting: While reporting administratively to the CFO (option A) or functionally to the CEO (option C) does not inherently impair independence, managing the finance department previously (option D) creates a direct conflict.
* Overseeing Risk Management: Overseeing the risk management function (option B) is part of the CAE's responsibilities and does not impair independence if handled properly.

NEW QUESTION # 89
Which of the following statements best demonstrates application of due professional care during an assurance engagement?

A. The engagement objectives were designed to assist the engagement client
B. The engagement detected irregularities and noncompliance instances.
C. The engagement supervisor had no significant comments in the supervisory review.
D. The audit procedures were systematically planned: executed, and documented.

Answer: D

Explanation:
Introduction:
Due professional care requires auditors to plan, execute, and document their work meticulously, ensuring that their findings and conclusions are based on a thorough and objective assessment.
Application of Due Professional Care:
It involves following a structured approach to audit engagements to ensure that all necessary steps are taken to gather sufficient and appropriate evidence.

NEW QUESTION # 90
An organization has experienced several phishing attacks.
Which control would MOST effectively reduce the likelihood of successful compromise?

A. Enhanced employee security awareness training.
B. Quarterly inventory counts.
C. Annual financial audits.
D. Increased physical security.

Answer: A

Explanation:
Because phishing exploits human behavior, user awareness and training represent a critical preventive control.

NEW QUESTION # 91
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