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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
Passing Score:	600 (scaled score)
Available Languages:	English, Other languages as available through local Pearson VUE test centres
Exam Duration:	180 minutes
Exam Format:	Multiple choice
Related Certifications:	Certified Information Systems Auditor (CISA) Certified Internal Auditor (CIA)
Real Exam Qty:	150
Certificate Validity Period:	Lifetime (CIA certification validity subject to IIA CPE requirements)
Exam Price:	$1,245 USD (approx)
Sample Questions:	IIA IIA-CHAL-QISA Sample Questions
Exam Way:	Delivered via Pearson VUE test centres computer-based; no online proctoring
Pre Condition:	Must be an active Certified Information Systems Auditor (CISA) holder and provide proof of good standing.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/challenge-exam/information-systems/

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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	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	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.

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q152-Q157):

NEW QUESTION # 152
For a new board chair who has not previously served on the organization's board, which of the following steps should first be undertaken to ensure effective leadership to the board*?

A. Chair should learn the current risk management system of the company
B. Chair should learn the current organizational culture of the company.
C. Chair should determine the appropriateness of the current strategic risks.
D. Chair should gain an understanding of the needs of key stakeholders.

Answer: B

Explanation:
For a new board chair who has not previously served on the organization's board, the first step should be to learn the current organizational culture of the company. Understanding the culture is crucial for effective leadership and decision-making.
Organizational Culture: It shapes the behavior, values, and practices within the company, and understanding it is essential for aligning the board's actions with the company's ethos.
Leadership: A deep understanding of the culture helps the chair to lead more effectively, fostering a positive environment and ensuring cohesive governance.
Strategic Alignment: Ensures that the board's strategies and policies are in sync with the organizational culture, promoting better implementation and acceptance.

NEW QUESTION # 153
According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A. The chief audit executive must formally review the charter at least once a year
B. The nature of consulting services typically is not included in the charter.
C. The charter typically defines the internal audit activity's position within the organization.
D. The nature of assurances provided to parties outside of the organization typically is not included in the charter.

Answer: C

Explanation:
The internal audit charter outlines the internal audit activity's purpose, authority, and responsibility within the organization.
It defines the internal audit activity's position within the organization, including reporting lines, independence, and access to records, personnel, and physical properties relevant to the performance of engagements.
This clarity helps ensure that the internal audit activity can operate independently and effectively

NEW QUESTION # 154
Which of the following best describes the risk contained in an initial public offering for a new stock?

A. Inherent risk.
B. Net risk.
C. Residual risk.
D. Underlying risk

Answer: A

Explanation:
* Introduction:
* Inherent risk refers to the susceptibility of an assertion to a material misstatement, assuming no related controls.
* IPO Risks:
* Initial Public Offerings (IPOs) inherently carry a high level of risk due to the uncertainty and complexity involved in the process, the lack of historical data, and market volatility.
* Options Analysis:
* Option A: Residual risk is the risk remaining after controls are applied.
* Option B: Net risk is not a standard term in audit risk assessments.
* Option C: Inherent risk is the appropriate term for the risks associated with an IPO, which exist before considering any controls.
* Option D: Underlying risk is not a standard audit term.
* Conclusion:
* The risk associated with an IPO for a new stock is best described as inherent risk due to the nature of the uncertainties involved.

NEW QUESTION # 155
Which of the following could increase risks to the organization's control environment?

A. Incentive-based compensation structures
B. Lower than average employee turnover.
C. Implementation of a fraud hotline
D. Strong board of directors oversight.

Answer: A

Explanation:
Incentive-based compensation can increase the risk of unethical behavior or fraudulent activities as employees might be tempted to manipulate results to achieve their performance targets.
This could undermine the control environment and lead to significant risks if not managed properly

NEW QUESTION # 156
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?

A. The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
B. The internal audit charter, approved by the audit committee, requires conformance with the Standards
C. The self-assessment results were validated by a qualified external review team three years prior.
D. Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.

Answer: C

Explanation:
According to the IIA Standards, an internal audit activity must have an external assessment conducted at least once every five years by a qualified, independent reviewer or review team from outside the organization. The validation by an external team ensures that the internal audit activity's self-assessments and quality assurance practices meet the required standards.

NEW QUESTION # 157
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