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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	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	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 (Q109-Q114):

NEW QUESTION # 109
According to the IIA Code of Ethics, which of the following is required with regard to communicating results?

A. The internal auditor should obtain all material information within the established time and budget parameters.
B. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization
C. The internal auditor should disclose all material information obtained by the date of the final engagement communication.
D. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review

Answer: D

Explanation:
The IIA Code of Ethics sets forth principles and expectations for ethical behavior in internal auditing, particularly regarding the communication of results.
Integrity and Transparency: According to the IIA Code of Ethics, internal auditors are expected to exhibit integrity and transparency in their reporting, ensuring that material facts are disclosed accurately to avoid misrepresentation.
Reference: IIA Code of Ethics, Principle 4 Integrity, which emphasizes the need for internal auditors to disclose all material facts known to them that, if not disclosed, could distort the reporting of activities under review.
Revealing Material Facts: The principle of integrity mandates that internal auditors must reveal material facts necessary to avoid any misrepresentation of the activities being reviewed. This ensures that stakeholders receive a truthful and complete picture of the audit findings.
Practical Example: If an auditor discovers significant control weaknesses that could impact financial reporting, these must be disclosed in the audit report to provide a true representation of the entity's control environment.
Confidentiality and Appropriateness: While confidentiality is important, it does not supersede the need to report material facts that are essential for accurate reporting. Confidential matters that are not material or do not distort the reporting can be withheld to protect sensitive information.

NEW QUESTION # 110
While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditors relative. Which course of action should the auditor take?

A. Disclose in the engagement final communication that the relative Is a customer
B. Proceed with the audit engagement, but do not include the relative's information.
C. Immediately withdraw from the audit engagement
D. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.

Answer: D

Explanation:
Identify the Conflict of Interest: The internal auditor learns about a large loan made to another auditor's relative, which represents a conflict of interest. Refer to Professional Standards:
According to the Institute of Internal Auditors' (IIA) standards, an internal auditor must maintain objectivity and avoid conflicts of interest (IIA Standard 1100 - Independence and Objectivity).
Escalate the Issue: The appropriate course of action is to escalate this matter to the chief audit executive (CAE) and management, as they are responsible for determining the impact of the conflict and the appropriate response.
Decision Making: The CAE and management will assess whether the conflict of interest could impair the auditor's objectivity and decide whether the auditor should be removed from the engagement or if additional oversight is needed.
Documentation: It is important to document the conflict and the decision-making process in the audit documentation for transparency and accountability.

NEW QUESTION # 111
Which of the following is most likely to be considered a control weakness?

A. Purchase orders are typed by the purchasing department using prenumbered forms
B. Buyers promptly update the official vendor listing as new supplier sources become known.
C. Department managers initiate purchase requests that must be approved by the plant superintendent
D. Vendor invoice payment requests are accompanied by a purchase order and receiving report.

Answer: B

Explanation:
A control weakness occurs when there is a deficiency in internal controls that could allow errors or fraud to occur. While the act of buyers promptly updating the vendor listing might seem efficient, it could bypass necessary oversight and approval processes. This could lead to unauthorized or inappropriate vendors being added, increasing the risk of fraud or favoritism.
Effective internal control requires that such updates be reviewed and approved by an independent party to ensure accuracy and appropriateness.

NEW QUESTION # 112
According to IIA guidance, which of the following objectives was most likely formulated for a non-assurance engagement?

A. The internal audit activity will ensure equipment downtime risks have been managed in accordance with the internal policy.
B. The internal audit activity will assess the effects of changes in maintenance strategy on the availability of production equipment
C. The internal audit activity will ascertain whether the data center security arrangements are compliant with agreed terms
D. The internal audit activity will inform management on the possible risks of moving the data warehouse to a cloud server maintained by a third party.

Answer: D

Explanation:
Non-Assurance Engagements: Non-assurance engagements focus on advisory and consulting services rather than providing an independent assessment. These engagements aim to add value by offering insights and recommendations to management.
Objective Characteristics:
* Informing Management: Providing information on potential risks and advising on risk management strategies is typical for non-assurance engagements. This helps management make informed decisions and manage risks effectively.
* Assessment and Compliance: Options A, C, and D are more aligned with assurance engagements, where the internal audit activity provides an independent assessment or ensures compliance with policies and procedures.
IIA Guidance:
* Standard 2120 - Risk Management: Internal auditors must evaluate and contribute to the improvement of risk management processes, often through advisory services in non-assurance roles.
References:
* Non-assurance engagements focus on informing and advising management about risks, improvements, and strategic decisions, as exemplified by informing management about risks related to moving the data warehouse to a third-party cloud server.

NEW QUESTION # 113
Who is responsible for ensuring internal auditors continuing professional development*

A. Engagement supervisors
B. Individual internal auditors
C. The board
D. Chief audit executive.

Answer: B

Explanation:
* Introduction:
* Continuing Professional Development (CPD) is essential for internal auditors to maintain and enhance their skills and knowledge.
* Responsibility for CPD:
* While the organization and CAE provide support and resources, the primary responsibility for ensuring CPD rests with the individual internal auditors.
* Options Analysis:
* Option A: Individual internal auditors are responsible for their own CPD.
* Option B: The CAE facilitates opportunities for CPD but is not solely responsible.
* Option C: The board oversees overall governance and strategy but not individual CPD.
* Option D: Engagement supervisors support auditors in their roles but do not manage their CPD.
* Conclusion:
* Individual internal auditors are responsible for ensuring their own continuing professional development.

NEW QUESTION # 114
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