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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
Real Exam Qty:	150
Related Certifications:	Certified Information Systems Auditor (CISA) Certified Internal Auditor (CIA)
Exam Format:	Multiple choice
Available Languages:	English, Other languages as available through local Pearson VUE test centres
Certificate Validity Period:	Lifetime (CIA certification validity subject to IIA CPE requirements)
Passing Score:	600 (scaled score)
Exam Duration:	180 minutes
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 認定試験の出題範囲：

トピック	出題範囲
トピック 1	内部監査の実践：この領域は、内部監査プロセスの計画、組織、管理、そしてリソースの確保、採用、人員配置といった管理活動の理解に関する戦略と方針を網羅しています。さらに、この領域では、主要なリスクとコントロールを確実に特定するための監査計画に加え、監査の目標と評価基準についても網羅しています。
トピック 2	内部監査の本質：この領域には、内部監査の基礎、独立性、ガバナンスとCSRの概念、客観性、熟練度と専門家としての正当な注意、品質保証、リスク管理といったトピックが含まれます。この領域では、
トピック 3	内部監査のためのビジネス知識：この領域は、重要な計画段階と取り組み、そして一般的な業績評価指標を網羅しています。また、経営陣が従業員のコミットメントを高めるために効果的に指導し、助言を行う方法も含まれます。さらに、財務会計と管理会計の基礎、そして様々なコストの取り扱いについても網羅しています。

IIA Qualified Info Systems Auditor CIA Challenge Exam 認定 IIA-CHAL-QISA 試験問題 (Q74-Q79):

質問 # 74
Which of the following situations is most likely to heighten an internal auditors professional skepticism regarding potential fraud?

A. The accounts payable supervisor has requested advances against her monthly salary on several occasions
B. A salesperson frequently complains about the organization's policy on sales commissions.
C. A procurement manager does not have the expected academic credentials for his position
D. A financial accountant is absent from work frequently due to regular medical procedures

正解：C

解説：
Professional skepticism is an essential attitude for internal auditors, particularly when assessing the risk of fraud. According to the IIA's Practice Guide "Internal Auditing and Fraud", one of the red flags that may heighten an internal auditor's professional skepticism is the presence of employees whose qualifications or credentials do not match the requirements of their positions. In this case, a procurement manager lacking the expected academic credentials raises concerns because it could indicate potential fraudulent activities such as unqualified decision-making or manipulation of procurement processes.

質問 # 75
An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?

A. General IT controls.
B. Application controls
C. Logical access controls
D. Batch controls.

正解：B

解説：
Application controls are specific to software applications and ensure that transactions are processed correctly and accurately. They include controls over input, processing, and output. In this scenario, examining application controls will help determine if sales staff can modify orders after shipping, as these controls directly impact how data is handled within the system.

質問 # 76
An auditor finds no evidence supporting management's assertion that a key control operates daily.
The auditor should:

A. Accept management's explanation.
B. Conclude the control is operating effectively.
C. Consider the control ineffective until evidence is obtained.
D. Remove the control from the audit scope.

正解：C

解説：
Audit conclusions must be supported by sufficient and appropriate evidence. Unsupported assertions are not evidence.

質問 # 77
Which of the following is the most important determinant of the objectives and scope of assurance engagements?

A. The preliminary risk assessment performed by internal auditors planning the engagement.
B. The organizational chart, business objectives, and policies and procedures of the area to be reviewed.
C. The requests of operational and senior management throughout the organization.
D. The most recent risk assessment conducted by management of the area to be reviewed.

正解：C

解説：
The primary determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks associated with the area under review and helps prioritize the audit efforts based on the significance and likelihood of these risks. This approach ensures that the engagement focuses on the most critical areas, thereby adding value to the organization.

質問 # 78
Which of the following statements is true regarding internal auditors and other assurance providers?

A. Internal auditors should always reperform and validate audit work completed by external assurance providers.
B. Assurance providers who report to management and/or are part of management cannot provide control self-assessments services
C. internal auditors can rely on the work of other assurance providers only if the other assurance providers report directly to the board
D. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit hours.

正解：D

解説：
* Collaboration with Compliance Teams: Internal auditors often collaborate with internal compliance teams to leverage their work. This allows auditors to gain insights and expand their audit coverage efficiently.
* IIA Standards: According to the Institute of Internal Auditors (IIA), internal auditors can rely on the work of other assurance providers, including internal compliance teams, as long as the auditors assess the adequacy and competency of the compliance team's work.
* Efficiency in Audit Coverage: By relying on internal compliance teams, internal auditors can ensure comprehensive coverage of the organization without significantly increasing direct audit hours, thus
* enhancing efficiency.

質問 # 79
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