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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Topic	Details
Topic 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.
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	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 Sample Questions (Q173-Q178):

NEW QUESTION # 173
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?

A. The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
B. The self-assessment results were validated by a qualified external review team three years prior.
C. The internal audit charter, approved by the audit committee, requires conformance with the Standards
D. Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.

Answer: B

Explanation:
According to the IIA Standards, an internal audit activity must have an external assessment conducted at least once every five years by a qualified, independent reviewer or review team from outside the organization. The validation by an external team ensures that the internal audit activity's self-assessments and quality assurance practices meet the required standards.

NEW QUESTION # 174
The internal audit activity is currently working on several engagements, including a consulting engagement on the management process in the human resources department. Which of the following actions should the chief audit executive take to most efficiently and effectively ensure the quality of the engagement?

A. Employ fieldwork peer review to enhance the work quality.
B. Require internal auditors to follow a standardized work program.
C. Personally supervise the engagement
D. Assign an experienced manager to monitor the whole engagement process.

Answer: A

Explanation:
Ensuring Quality: To ensure the quality of the consulting engagement in the human resources department, the chief audit executive (CAE) can implement a fieldwork peer review process. This involves having experienced auditors review the work of their colleagues to ensure adherence to audit standards and procedures.

NEW QUESTION # 175
According to IIA guidance, which of the following statements is true regarding due professional care?

A. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost
B. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist.
C. Internal auditors must exercise due professional care to ensure that all significant risks will be identified.
D. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.

Answer: D

Explanation:
Due professional care is a critical concept in internal auditing, ensuring that auditors conduct their work with the necessary diligence and competence.
* Definition and Standards:According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1220 - Due Professional Care, internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.

NEW QUESTION # 176
Which of the following should be included in a company's year-end inventory valuation?

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

Answer: C

Explanation:
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

NEW QUESTION # 177
Which of the following activities best demonstrates an internal auditor's commitment to developing professional competencies?

A. Attending a webinar on how to use data analytics
B. Completing a skills assessment and development plan for targeted training needs.
C. Requesting to be part of all engagements on the annual audit plan
D. Attending a series of locally offered training courses.

Answer: B

Explanation:
Introduction:
Developing professional competencies requires a structured approach to identify gaps and plan for targeted improvements.
Commitment to Development:
Conducting a skills assessment and creating a development plan demonstrates a proactive and strategic approach to professional growth.

NEW QUESTION # 178
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