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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.

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IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q35-Q40):

35. Frage
Who is responsible for ensuring internal auditors continuing professional development*

A. Chief audit executive.
B. Engagement supervisors
C. The board
D. Individual internal auditors

Antwort: D

Begründung:
Introduction:
Continuing Professional Development (CPD) is essential for internal auditors to maintain and enhance their skills and knowledge.
Responsibility for CPD:
While the organization and CAE provide support and resources, the primary responsibility for ensuring CPD rests with the individual internal auditors.

36. Frage
Which of the following would most likely be found in an organization that uses a decentralized organizational structure?

A. There are electronic monitoring techniques employed
B. There are clear expectations set for employees.
C. There is a higher reliance on organizational culture
D. There is a defined code for employee behavior

Antwort: C

Begründung:
Decentralized Structure: In a decentralized organizational structure, decision-making authority is distributed throughout various levels of the organization. This often leads to a greater reliance on organizational culture to guide employees' actions and ensure alignment with the organization's goals and values.

37. Frage
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

A. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit act/vity.
B. The board seeks senior managements recommendation before approving the annual salary adjustment of the CAE.
C. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer
D. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline

Antwort: B

Begründung:
* Independence Requirement:The IIA's mandatory guidance emphasizes the importance of the CAE's independence to ensure unbiased internal audit activities.
* Conflict of Interest:Seeking senior management's recommendation for the CAE's salary adjustment can create a conflict of interest and potentially compromise the CAE's independence.
* Best Practices:To maintain independence, the CAE's compensation should be determined by the board without influence from senior management.
* Standard Compliance:According to the IIA's Attribute Standard 1110 - Organizational Independence, the CAE must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities.
References:
* IIA Standard 1110 - Organizational Independence .

38. Frage
An organization has a mature control environment but limited internal audit resources. Given this scenario, on which of the following should the internal auditors focus their testing?

A. Preventive compensating controls.
B. Detective compensating controls
C. Detective key controls.
D. Preventive key controls

Antwort: D

Begründung:
When internal audit resources are limited, it is crucial to focus on the most critical aspects of the control environment. Preventive key controls are designed to prevent errors or irregularities from occurring, which are essential for maintaining a strong control environment. Given the mature control environment of the organization, prioritizing preventive key controls ensures that potential issues are addressed before they materialize, providing a proactive approach to risk management.

39. Frage
Following an IT systems audit, management agreed to implement a specific control in one of the IT systems.
After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address this risks highlighted by the Internal audit Which of the following Is the most appropriate action to address the outstanding audit recommendation?

A. The auditor examines the system documentation of the new system to verify that the risk has been addressed in the new system, then reports to senior management the closure of the issue.
B. The auditor requires management to provide details regarding the process for selecting the new IT system and whether other systems were evaluated, and closure of the issue would depend on the new information provided.
C. The auditor accepts managements explanation that the previously identified issue is adequately addressed by the new IT system, as management understands the concern and is most knowledgeable about the new system, and closes the outstanding issue.
D. The auditor advises management that replacing the IT system does not dismiss the prior obligation to implement the agreed action plan, and escalates the issue to senior management and the board.

Antwort: A

Begründung:
Verification of Controls: The auditor should verify that the new IT system addresses the previously identified risks. This involves reviewing the system documentation and ensuring that the controls in the new system effectively mitigate the risks.

40. Frage
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