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IIA IIA-CHAL-QISA Exam Syllabus Topics:

TopicDetails
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.

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q166-Q171):

NEW QUESTION # 166
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?

Answer: A

Explanation:
When determining the level of staff and resources to dedicate to an assurance engagement, the most critical factor for the chief audit executive (CAE) is ensuring that the available resources possess the specific skill sets required for the engagement. This ensures that the internal audit team can effectively address the unique challenges and risks associated with the audit.
Skill Set Relevance: The CAE must match the skills and knowledge of the audit team to the specific requirements of the audit engagement. This includes technical expertise, industry knowledge, and any specialized skills needed for the audit.
Resource Allocation: Effective allocation involves not just the number of auditors but ensuring they have the right competencies to perform the audit tasks proficiently.
Impact on Audit Quality: Allocating resources with the appropriate skill set ensures the audit is thorough and of high quality, reducing the risk of overlooking critical issues.


NEW QUESTION # 167
Which of the following is an example of a directive control?

Answer: B

Explanation:
Directive controls are designed to encourage desired behavior or outcomes.
* Option A: Segregation of duties is a preventive control, not a directive control.
* Option B: Exception reports are detective controls.
* Option D: Supervisory review is also a preventive or detective control.
* Option C: Training programs are directive controls as they guide employees on the correct procedures and practices to follow.


NEW QUESTION # 168
Which of the following best demonstrates internal auditors performing their work with proficiency?

Answer: A


NEW QUESTION # 169
Which of the following is an example of a directive control?

Answer: B

Explanation:
Directive controls are designed to encourage desired behavior or outcomes.


NEW QUESTION # 170
Which of the following is the next step in understanding a business process once an internal auditor has identified the process?

Answer: B

Explanation:
Once an internal auditor has identified a business process, the next step is to understand the specific activities involved in that process. This includes mapping out each step or action taken within the process to gain a detailed understanding of how it operates. Identifying process activities helps in evaluating the efficiency, effectiveness, and potential risks associated with the process


NEW QUESTION # 171
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