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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 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 (Q105-Q110):

NEW QUESTION # 105
Which of the following statements is true regarding partnership liquidation?

A. Operations can continue after the liquidation, if all partners agree.
B. When a partnership Is liquidated, each partner pays creditors from cash received
C. Partnership liquidation occurs when there is capital deficiency.
D. Partnership liquidation ends both the legal and economic life of an entity

Answer: D

Explanation:
Partnership liquidation refers to the process of dissolving a partnership, where all assets are sold, liabilities are paid off, and any remaining assets are distributed among the partners. This process marks the end of the partnership's legal existence and its economic activities. Legal and Economic Termination: Upon liquidation, the partnership ceases to exist legally and economically.
This means that it can no longer operate or enter into new business transactions.
Asset Distribution: The liquidation process ensures that all assets are sold, and the proceeds are used to pay off any outstanding debts. Any remaining funds are distributed to the partners according to the partnership agreement.
Capital Deficiency: While capital deficiency might prompt liquidation, it is not a defining characteristic of the process.
Creditors Payment: Creditors are paid from the partnership's assets, not directly by the partners unless agreed otherwise or if the assets are insufficient to cover the liabilities.

NEW QUESTION # 106
Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?

A. COSO's enterprise risk management framework.
B. Open Compliance and Ethics Group.
C. Global Reporting Initiative.
D. ISO 26000

Answer: C

Explanation:
Understanding the GRI: The Global Reporting Initiative (GRI) provides a comprehensive framework for reporting on sustainability performance, including social responsibility aspects.
Framework and Standards: GRI standards are widely used and recognized globally, which helps organizations benchmark their performance against other entities using the same framework.
Stakeholder Communication: The GRI framework emphasizes transparency and accountability in reporting, making it an effective tool for informing stakeholders about an organization's social responsibility performance.
Comprehensive Coverage: GRI covers various aspects of social responsibility, including economic, environmental, and social impacts, providing a holistic view of an organization's performance.

NEW QUESTION # 107
Which of the following statements is true regarding internal auditors and other assurance providers?

A. Internal auditors should always reperform and validate audit work completed by external assurance providers.
B. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit hours.
C. Assurance providers who report to management and/or are part of management cannot provide control self-assessments services
D. internal auditors can rely on the work of other assurance providers only if the other assurance providers report directly to the board

Answer: B

Explanation:
Collaboration with Compliance Teams: Internal auditors often collaborate with internal compliance teams to leverage their work. This allows auditors to gain insights and expand their audit coverage efficiently.
IIA Standards: According to the Institute of Internal Auditors (IIA), internal auditors can rely on the work of other assurance providers, including internal compliance teams, as long as the auditors assess the adequacy and competency of the compliance team's work.
Efficiency in Audit Coverage: By relying on internal compliance teams, internal auditors can ensure comprehensive coverage of the organization without significantly increasing direct audit hours, thus enhancing efficiency.

NEW QUESTION # 108
According to IIA guidance, which of the following statements is true regarding audit workpapers?

A. Review notes on audit workpapers must be retained to provide a record of questions raised by the reviewer.
B. Audit workpaper documentation policies are reviewed and approved by the audit committee.
C. Management of the department being audited should review the prepared workpapers for accuracy.
D. Audit workpaper preparation contributes to the professional development of the internal audit staff.

Answer: D

Explanation:
Audit workpapers are essential documents that provide evidence of the audit work performed and the conclusions reached.

NEW QUESTION # 109
Which of the following is most likely to impair the organizational independence of the internal audit activity?

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

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 # 110
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