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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Qualified Info Systems Auditor CIA Challenge Exam |
| Exam Number: | IIA-CHAL-QISA |
| Related Certifications: | Certified Information Systems Auditor (CISA) Certified Internal Auditor (CIA) |
| Real Exam Qty: | 150 |
| Exam Duration: | 180 minutes |
| Available Languages: | English, Other languages as available through local Pearson VUE test centres |
| Passing Score: | 600 (scaled score) |
| Certificate Validity Period: | Lifetime (CIA certification validity subject to IIA CPE requirements) |
| Exam Format: | Multiple choice |
| Exam Price: | $1,245 USD (approx) |
| Sample Questions: | IIA IIA-CHAL-QISA Sample Questions |
| Exam Way: | Delivered via Pearson VUE test centres computer-based; no online proctoring |
| Pre Condition: | Must be an active Certified Information Systems Auditor (CISA) holder and provide proof of good standing. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/challenge-exam/information-systems/ |
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NEW QUESTION # 157
An internal auditor is evaluating an organization's risk management framework.
Which of the following would provide the STRONGEST evidence that risk management is effective?
Answer: A
Explanation:
Effective risk management requires more than documentation. Risks must be actively managed through appropriate responses and ongoing monitoring aligned with objectives.
NEW QUESTION # 158
Which of the following internal audit activities is performed in the design evaluation phase?
Answer: B
Explanation:
To determine which internal audit activity is performed in the design evaluation phase, it's essential to understand what each phase in the audit process entails. The design evaluation phase involves assessing whether the design of controls is adequate to mitigate risks to acceptable levels.
* Option A: The internal auditor reviews prior audits and workpapers.
* This activity typically occurs during the planning phase of an audit. Reviewing prior audits and workpapers helps the auditor understand the scope, findings, and context of previous audits, providing valuable information for planning the current audit.
* Option B: The internal auditor identifies the controls over segregation of duties.
* Identifying controls, particularly those related to segregation of duties, is a key part of the design evaluation phase. In this phase, the auditor assesses whether the control design, including segregation of duties, is sufficient to prevent or detect errors and fraud.
* Option C: The internal auditor checks a process for completeness.
* Checking a process for completeness is more aligned with the testing phase, where the auditor evaluates the operational effectiveness of controls. During this phase, the auditor ensures that all parts of a process are functioning as intended.
* Option D: The internal auditor communicates the audit results to management.
* Communicating audit results occurs in the reporting phase, after the audit fieldwork is complete.
In this phase, the auditor summarizes findings, conclusions, and recommendations and presents them to management.
NEW QUESTION # 159
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
Answer: A
Explanation:
Primary Responsibilities: For entry-level internal auditors, the primary responsibilities focus on learning and supporting tasks. Documentation is a key responsibility as it involves recording the findings and work performed during an audit engagement. This helps in building a foundation for understanding audit processes and methodologies.
NEW QUESTION # 160
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?
Answer: A
Explanation:
IIA Standards on Fraud:
* Standard 2120 - Risk Management: Internal auditors must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk.
* Immediate Response: When evidence of fraud is discovered, the internal auditor must ensure that appropriate actions are taken promptly.
Next Steps for Internal Auditor:
* Consult with Supervisor: The internal auditor should discuss the findings with the engagement supervisor. This ensures that the situation is assessed by a more experienced individual who can determine the next steps, including the need for specialized fraud investigation resources.
* Specialized Expertise: Determining whether fraud investigation experts are needed is crucial for handling the matter appropriately, as they possess the necessary skills to investigate complex fraud cases.
Documenting Evidence:
* While documenting the evidence and recommending controls is important (Option C), the immediate step should involve consultation with the supervisor to decide on the investigation approach.
* Notifying management directly (Option A) or law enforcement (Option D) should follow internal protocols and often occur after consultation with the supervisor and possibly higher-level approvals.
References:
* Engaging the engagement supervisor ensures that the appropriate steps are taken to investigate the fraud properly, aligning with professional standards and ensuring a thorough investigation.
NEW QUESTION # 161
According to IIA guidance, which of the following most appropriately justifies the CEO's decision that the internal audit activity shall be responsible for risk management and Investigation at multinational organization?
Answer: A
Explanation:
Role of Internal Audit Charter: The internal audit charter is a formal document that defines the purpose, authority, and responsibility of the internal audit activity. It establishes the internal audit activity's position within the organization, including the nature of the chief audit executive's functional reporting relationship with the board.
CEO's Decision Justification: According to IIA guidance, the internal audit activity can take on responsibilities related to risk management and investigation if it is defined within the internal audit charter.
The charter must outline the scope of the internal audit activity, which can include risk management functions if approved by the board and senior management.
Authority and Proficiency: While the CEO has the authority to assign responsibilities, the decision must align with the provisions of the internal audit charter. The level of proficiency of the CAE and the recommendation of external auditors can support the decision but are not primary justifications.
IIA Standards: Standard 1000 - Purpose, Authority, and Responsibility - requires that the internal audit activity's purpose, authority, and responsibility be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework.
References:
* The internal audit charter is the primary document that justifies the scope and responsibilities of the internal audit activity, including risk management and investigation roles. It ensures that such roles are formally acknowledged and authorized by the board and senior management.
NEW QUESTION # 162
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