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In dieser dynamischen Welt lohnt sich, etwas für berufliche Weiterentwicklung zu tun. Angesichts des Fachkräftemangels in vielen Branchen haben Sie mit einer IIA IIA-CHAL-QISA (Qualified Info Systems Auditor CIA Challenge Exam) Zertifizierung mehr Kontrolle über Ihren eigenen Werdegang und damit bessere Aufstiegschancen.

IIA IIA-CHAL-QISA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	CIA Challenge Exam for Qualified Information Systems Auditor (QISA)
Exam Number:	IIA-CHAL-QISA
Exam Format:	Multiple-choice questions, Computer-based testing
Passing Score:	600/750 (scaled score)
Related Certifications:	Certified Internal Auditor (CIA)
Certificate Validity Period:	No expiration (maintenance of certification requires continuing professional education - CPE)
Available Languages:	English
Recommended Training:	IIA Official CIA Learning System IIA CIA Exam Preparation Resources
Exam Registration:	CIA Certification Registration (IIA) Pearson VUE CIA Exam Scheduling
Sample Questions:	IIA IIA-CHAL-QISA Sample Questions
Exam Way:	Computer-based testing via Pearson VUE test centers or online proctored exam (availability may vary by region).
Pre Condition:	Eligibility typically requires a recognized information systems audit qualification or equivalent professional experience accepted under the IIA CIA Challenge Exam pathway.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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IIA IIA-CHAL-QISA Prüfungsplan:

Thema	Einzelheiten
Thema 1	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.
Thema 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
Thema 3	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.

IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q82-Q87):

82. Frage
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?

A. It documents the audit steps and procedures to be performed.
B. It documents existing measures that manage risks in the area under review
C. It documents events that could hinder the achievement of process objectives.
D. it documents preliminary information useful to the audit team.

Antwort: A

Begründung:
The planning memorandum serves as a comprehensive blueprint for an audit engagement, outlining the specific steps, procedures, and strategies that will be employed to carry out the audit. According to IIA guidance, the purpose of this document is to ensure that the audit team is well-prepared and that the audit process is systematic and thorough.
Documentation of Audit Steps and Procedures: The primary purpose of a planning memorandum is to detail the steps and procedures that the audit team will follow. This ensures consistency and clarity throughout the audit process and provides a clear framework for team members to follow.
Preparation and Coordination: It serves as a preparatory document that helps in coordinating the activities of the audit team, ensuring that everyone is aware of their roles and responsibilities.
Practical Example: If an audit is being conducted on the financial reporting processes, the planning memorandum would include specific procedures for testing internal controls over financial reporting, timelines for each phase of the audit, and responsibilities assigned to each team member.
Risk Management: While it includes information on preliminary risks, its main focus is on documenting the audit steps rather than managing risks or existing measures, which would be covered in other documents or sections of the audit plan.

83. Frage
At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

A. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.
B. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.
C. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards
D. The auditor breached the conflict of interest standard by accepting payment for travel costs

Antwort: A

Begründung:
Understanding Confidentiality: According to the IIA Code of Ethics, internal auditors are required to respect the value and ownership of information they receive and not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Presentation Details: In this scenario, the internal auditor presented sample data derived from audit engagements performed for the organization. Even though the travel costs were covered by the conference organizers and the trip was approved by the CAE, neither the CAE nor management was aware of the specific content of the presentation.
Violation of Confidentiality: By disclosing information related to the organization's audit engagements without prior approval from management or the CAE, the auditor breached the confidentiality principle. The auditor should have sought permission before using and presenting any material related to the organization's internal operations.
IIA Standards: Standard 1310 - Requirements of the Quality Assurance and Improvement Program - states that internal auditors must adhere to the IIA's Code of Ethics and Standards. This includes maintaining confidentiality and obtaining necessary approvals before disclosing any organizational information.
References:
* The principle of confidentiality is clearly violated when information is shared without proper authorization, regardless of the perceived impact on the organization. The IIA Code of Ethics emphasizes the importance of obtaining appropriate permissions to prevent unauthorized disclosures.

84. Frage
According to IIA guidance, which of the following statements is true regarding engagement planning?

A. For both consulting and assurance engagements, internal auditors usually form the engagement objectives prior to completing the preliminary risk assessment
B. The expectations and objectives of an assurance engagement are usually determined by. or in conjunction with, the engagement client
C. Internal auditors may not need to complete a preliminary risk assessment for a consulting engagement as they would when planning an assurance engagement.
D. For both assurance and consulting engagements, planning typically occurs after the engagement objectives and scope have already been determined.

Antwort: B

Begründung:
The expectations and objectives of an assurance engagement are often determined in conjunction with the engagement client, aligning with the client's needs and the scope of the engagement. In consulting engagements, internal auditors provide advice and services tailored to the client's requests, which may not always follow a preliminary risk assessment process like in assurance engagements.

85. Frage
Which of the following should be included in a company's year-end inventory valuation?

A. Company goods for sale on consignment at a consignment shop
B. Company goods that were sold during the year, free on board shipping point, that have been shipped but not yet received by the customer
C. Goods purchased by the company, free on board destination, that have not yet been received.
D. Goods on consignment, which the company is trying to sell for its customers.

Antwort: A

Begründung:
Year-end inventory valuation should include all goods owned by the company, regardless of their location. This includes goods for sale on consignment at a consignment shop, as these items remain the property of the company until sold. Goods sold FOB shipping point and goods purchased FOB destination that have not yet been received are not included, as ownership has transferred or not yet been acquired respectively. Goods on consignment that the company is trying to sell for others are also excluded because the company does not own them.

86. Frage
A newly appointed chief audit executive (CAE) started analyzing the organization's policies in an attempt to customize them to address internal audit specifics. Which of the following organizationwide practices is most likely to be acceptable to the CAE?

A. Standard training for each employee, including internal auditors, is 10 hours per year.
B. To enhance efficiency, Internal auditors should not be rotated regularly among engagements
C. Internal auditors' performance evaluation is primarily based on both client satisfaction surveys and cost savings identified from the audits
D. Hiring practices include requiring potential auditors to disclose any significant stock ownership in the organization.

Antwort: C

Begründung:
The statistical model indicates that daily sales have a direct relationship with the cost of ingredients used and an inverse relationship with rainy days.
* Option A: On a rainy day, if total sales are greater than expected compared to the cost of ingredients used, it may indicate discrepancies that could be a sign of employee theft. For instance, if ingredients are used but not reflected in the sales, it suggests that items might be missing (stolen).
* Option B: On a sunny day, lower-than-expected sales compared to the cost of ingredients could indicate wastage but not necessarily theft.
* Option C and D: Both scenarios where total sales and the cost of ingredients are higher or lower than expected do not specifically point to theft without additional context.

87. Frage
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