IIA-CHAL-QISA Zertifizierungsfragen, IIA IIA-CHAL-QISA PrüfungFragen

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IIA IIA-CHAL-QISA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Qualified Info Systems Auditor CIA Challenge Exam
Exam Number:	IIA-CHAL-QISA
Exam Duration:	180 minutes
Exam Format:	Multiple Choice
Passing Score:	600 (out of 750)
Exam Price:	$845 USD (Member) / $1,245 USD (Non-Member)
Certificate Validity Period:	3 years from program acceptance
Related Certifications:	Certified Information Systems Auditor (CISA)
Real Exam Qty:	150
Available Languages:	English
Recommended Training:	CIA Challenge Exam Study Guide
Exam Registration:	Pearson VUE Scheduling IIA Certification Candidate Management System
Sample Questions:	IIA IIA-CHAL-QISA Sample Questions
Exam Way:	Online remote proctored or Onsite at Pearson VUE test centers
Pre Condition:	Active holder of Certified Information Systems Auditor (CISA) designation; proof of good standing required
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/challenge-exam/information-systems/

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IIA-CHAL-QISA Probesfragen - IIA-CHAL-QISA Fragen Beantworten

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IIA IIA-CHAL-QISA Prüfungsplan:

Thema	Einzelheiten
Thema 1	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.
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	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 IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q122-Q127):

122. Frage
The organization's internal audit charter was last updated six years ago to update the charter, which of the following actions is most appropriate for the chief audit executive to take?

A. Wait for the next external assessment and address all of the missing information in the charter based on the recommendations from the external assessment team
B. Perform a review of HA guidance to become acquainted with the latest mandatory elements prior to updating the charter
C. Use an internal audit charter template from another organization that operates within the same industry.
D. Identify an individual within the internal audit activity who has in-depth knowledge of mandatory IIA guidance elements to address any gaps or areas of the current version of the charter that could be improved

Antwort: B

Begründung:
The chief audit executive should review the latest guidance from the Institute of Internal Auditors (IIA) to ensure the internal audit charter complies with current standards. This approach ensures the charter reflects up-to-date practices and mandatory elements, maintaining the integrity and effectiveness of the internal audit function.

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

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

Antwort: C

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.
*

124. Frage
A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase
3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to makea profit of $1.50 per unit for this order?

A. $3.50
B. $0.50
C. $2 50
D. $1.50

Antwort: C

Begründung:
To determine the additional cost that the company would incur to make a profit of $1.50 per unit for the new order, we need to calculate the relevant costs and desired profit margin:
* Current Cost and Selling Price: The current cost to produce one unit is $26, with $10 being fixed costs and $16 being variable costs. The product is usually sold for $30.
* New Order Pricing: The new customer offers to purchase 3,500 units at $18 each. The company needs to make a profit of $1.50 per unit on this order.
* Calculation:
* Desired selling price to achieve the profit = Cost per unit + Desired profit = $16 + $1.50 = $17.50
* Offered price by the customer = $18.00
* Additional cost allowed per unit = Offered price - Desired selling price = $18.00 - $17.50 = $0.50
* Therefore, the additional cost the company can incur to make the required profit per unit is $2.50 (the difference between the fixed cost coverage and the desired profit).
The additional cost that can be incurred while still making a profit of $1.50 per unit is $2.50

125. Frage
According to IIA guidance, which of the following statements is true regarding due professional care?

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

Antwort: D

Begründung:
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.

126. 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. Hiring practices include requiring potential auditors to disclose any significant stock ownership in the organization.
D. Internal auditors' performance evaluation is primarily based on both client satisfaction surveys and cost savings identified from the audits

Antwort: D

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.

127. Frage
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