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

Topic	Details
Topic 1	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 2	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 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.

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q153-Q158):

NEW QUESTION # 153
Which of the following statements is true regarding internal auditors and other assurance providers?

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

Answer: C

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 # 154
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?

A. if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
B. If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned.
C. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
D. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.

Answer: D

Explanation:
Conflict of Interest: For both assurance and consulting engagements, it is crucial to avoid conflicts of interest. An auditor assessing processes they were previously responsible for can compromise objectivity and independence.
IIA Standards: The IIA's Code of Ethics and standards emphasize maintaining objectivity and avoiding conflicts of interest. This is particularly important in consulting engagements where the auditor's recommendations could be influenced by prior roles.
Appropriate Action:
Assurance Engagements: For assurance engagements, prior knowledge might be beneficial but still raises concerns about independence. Declining the consulting engagement due to previous responsibilities ensures objectivity.

NEW QUESTION # 155
During which phase of the contracting process are contracts drafted for a proposed business activity'

A. Management phase
B. Initiation phase.
C. Development phase.
D. Bidding phase.

Answer: C

Explanation:
Contracts are typically drafted during the development phase of the contracting process. This phase follows the initiation and bidding phases and involves detailed negotiations and the preparation of formal agreements that outline the terms and conditions of the proposed business activity. This ensures that both parties have a clear understanding of their obligations and expectations before the contract is finalized and executed

NEW QUESTION # 156
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?

A. Community, institutional, and agricultural banking
B. South, southwest and east.
C. Mortgages, credit cards, and savings.
D. Teller, manager, and IT specialist

Answer: A

NEW QUESTION # 157
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?

A. Community, institutional, and agricultural banking
B. South, southwest and east.
C. Mortgages, credit cards, and savings.
D. Teller, manager, and IT specialist

Answer: A

Explanation:
Customer Departmentalization: This method categorizes departments based on the type of customers they serve. It aligns services and strategies with the specific needs and characteristics of different customer groups.
Examples of Customer Departmentalization:
* Community Banking: Focuses on services tailored for local communities, often involving personal banking services.
* Institutional Banking: Caters to large organizations, offering specialized financial products and services.
* Agricultural Banking: Provides financial services to farmers and agricultural businesses, addressing their unique needs.
Comparison with Other Options:
* Product Departmentalization: Option B categorizes by products offered, such as mortgages and credit cards.
* Geographical Departmentalization: Option C categorizes by regions, such as south and southwest.
* Functional Departmentalization: Option D categorizes by job functions, such as teller and manager.
References:
* Customer departmentalization is exemplified by categorizing banking services into community, institutional, and agricultural sectors, focusing on the distinct needs of different customer groups.

NEW QUESTION # 158
......

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