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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Topic	Details
Topic 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.
Topic 2	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 3	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

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q38-Q43):

NEW QUESTION # 38
According to IIA guidance, which of the following is a limitation of a heat map?

A. Impact cannot be represented on a heat map unless it is quantified in financial terms
B. Qualitative factors cannot be incorporated into a heat map
C. Impact and likelihood at times cannot be differentiated as to which is more important.
D. A heat map cannot be used unless a risk and control matrix has been developed.

Answer: C

Explanation:
Introduction:
Heat maps are tools used in risk management to visualize the impact and likelihood of risks.
Limitations of Heat Maps:
Despite their usefulness, heat maps have several limitations, including difficulties in prioritizing risks when impact and likelihood are closely matched.

NEW QUESTION # 39
Which of the following is a true statement regarding whistleblowing?

A. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.
B. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
C. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
D. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

Answer: D

Explanation:
Purpose of Whistleblowing: Whistleblowing is a mechanism that allows employees to report unethical or illegal activities within the organization. It is a vital part of an organization's ethical framework, providing a structured way for concerns to be raised and addressed.
Encouraging Ethical Behavior: By having a whistleblowing program, an organization encourages employees to come forward with concerns, which helps in maintaining ethical standards and preventing misconduct.
Practical Example: Employees who notice financial discrepancies can report these through the whistleblowing system without fear of retaliation, supporting a culture of transparency and accountability.

NEW QUESTION # 40
Which of the following should be included in a company's year-end inventory valuation?

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

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 # 41
According to IIA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?

A. Undertaking all engagements that management requests of the internal audit activity.
B. Ensuring the internal audit activity is not found fallible during audit engagements.
C. Developing policies and procedures for the internal audit activity
D. Ensuring the internal audit activity reports functionally to the board of directors

Answer: C

Explanation:
Professional Care: Ensuring that internal auditors demonstrate due professional care involves establishing clear policies and procedures that guide their activities.
Guidance and Standards: These policies and procedures help ensure that the internal audit activity adheres to professional standards and best practices.
Standard Compliance: According to the IIA's Performance Standard 2040 ?Policies and Procedures, the CAE must establish policies and procedures to guide the internal audit activity.
Quality Assurance: Properly developed policies and procedures contribute to the overall quality and effectiveness of the internal audit activity, ensuring that engagements are conducted with due professional care.

NEW QUESTION # 42
An organization's health-care insurance costs have been rising approximately 10 percent per year for several years Which of the following analytical review procedures would best evaluate the reasonableness of the increase in health-care costs?

A. Obtain a bid from another health-care administrator to provide the same administrative services as the current health-care administrator.
B. Review all claims and compare with appropriate procedures to ensure that overpayments have not occurred
C. Develop a comparison of the costs incurred with similar costs incurred by other organizations
D. Obtain the government index of health-care costs for the comparable period of time and compare the rate of increase with that of the cost per employee incurred by the organization.

Answer: D

Explanation:
Analytical review procedures involve evaluating financial information by studying plausible relationships among financial and non-financial data.
Government Index Comparison: Comparing the organization's increase in health-care costs with a relevant government index provides a benchmark to assess whether the cost increases are in line with broader economic trends.
Claims Review: While reviewing all claims could help identify specific overpayments, it is more labor- intensive and less effective for evaluating overall reasonableness.
Competitive Bids: Obtaining bids from other health-care administrators might control future costs but does not evaluate the reasonableness of past cost increases.
Industry Comparison: Comparing costs with those incurred by similar organizations could be useful but might not provide a standardized measure like a government index.

NEW QUESTION # 43
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