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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
Certificate Validity Period:	No expiration (maintenance of certification requires continuing professional education - CPE)
Passing Score:	600/750 (scaled score)
Exam Format:	Multiple-choice questions, Computer-based testing
Available Languages:	English
Related Certifications:	Certified Internal Auditor (CIA)
Recommended Training:	IIA CIA Exam Preparation Resources IIA Official CIA Learning System
Exam Registration:	Pearson VUE CIA Exam Scheduling CIA Certification Registration (IIA)
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 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.

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q79-Q84):

NEW QUESTION # 79
In the years after the mid-service point of a depreciable asset, which of the following depreciation methods will result in the highest depreciation expense?

A. Straight line.
B. Double-declining balance.
C. Declining balance.
D. Sum of the years' digits.

Answer: B

Explanation:
Depreciation methods allocate the cost of an asset over its useful life. Different methods impact the depreciation expense reported each year.

NEW QUESTION # 80
Which of the following best demonstrates that the internal audit activity is using due professional care?

A. Internal auditors undertake the necessary training to complete their audit work.
B. Internal auditors consider the use of technology-based audit and other data analysis techniques
C. The completion of engagements is based on the assumption that fraudulent activities may exist.
D. The internal audit activity reports directly to the board on the engagements it performs.

Answer: B

Explanation:
Demonstrating due professional care involves using appropriate technology and data analysis techniques to enhance the audit's effectiveness and efficiency. These tools help auditors identify anomalies, trends, and potential areas of risk more accurately and timely, reflecting a higher standard of care in their audit activities.
References:
* "Auditing Standards and Guidelines," which emphasize the importance of using advanced techniques in audit processes.

NEW QUESTION # 81
Which of the following best demonstrates that the internal audit activity is using due professional care?

A. Internal auditors undertake the necessary training to complete their audit work.
B. Internal auditors consider the use of technology-based audit and other data analysis techniques
C. The completion of engagements is based on the assumption that fraudulent activities may exist.
D. The internal audit activity reports directly to the board on the engagements it performs.

Answer: B

NEW QUESTION # 82
A chief audit executive is developing the annual audit plan.
Which factor should receive the HIGHEST priority?

A. Departments with the largest budgets.
B. Requests from operational managers.
C. Areas not audited during the prior year.
D. Areas with the greatest residual risk.

Answer: D

Explanation:
Risk-based planning focuses on areas presenting the highest residual risk to organizational objectives.

NEW QUESTION # 83
Which audit evidence would generally be considered MOST reliable?

A. Reports generated by a system with effective controls.
B. Process narratives prepared by management.
C. Information obtained from anonymous employees.
D. Verbal representations from department managers.

Answer: A

Explanation:
System-generated reports from well-controlled systems are generally more reliable than verbal statements or undocumented information.

NEW QUESTION # 84
......

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