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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 (Q103-Q108):

NEW QUESTION # 103
An organization uses the management-by-objectives method, whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?

A. It is a more successful approach when adopted by mechanistic organizations.
B. It is particularly helpful to management when the organization is facing rapid change.
C. it is particularly successful in environments that are prone to having poor employer-employee relations
D. it is more successful when goal-setting Is performed not only by management, but by all team members, including lower-level staff

Answer: D

Explanation:
* Management-by-Objectives (MBO):This method involves setting clear, measurable objectives that employees and management agree on. It aligns individual performance with organizational goals.
* Inclusive Goal-Setting:When goal-setting is inclusive, involving all team members, it fosters a sense of ownership and commitment to the goals. This collaboration enhances motivation and accountability.
* Empirical Evidence:Research and practical experience indicate that MBO is more effective when employees at all levels are involved in the goal-setting process, as it leads to better performance and job satisfaction.
* IIA Standards and Best Practices:Encouraging participation from all levels aligns with the principles of good governance and effective management, which are central to the IIA's standards and best practices.
References:
* Principles of Management-by-Objectives (MBO) .

NEW QUESTION # 104
An organization uses the management-by-objectives method, whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?

A. It is a more successful approach when adopted by mechanistic organizations.
B. It is particularly helpful to management when the organization is facing rapid change.
C. it is particularly successful in environments that are prone to having poor employer-employee relations
D. it is more successful when goal-setting Is performed not only by management, but by all team members, including lower-level staff

Answer: D

Explanation:
Management-by-Objectives (MBO): This method involves setting clear, measurable objectives that employees and management agree on. It aligns individual performance with organizational goals.
Inclusive Goal-Setting: When goal-setting is inclusive, involving all team members, it fosters a sense of ownership and commitment to the goals. This collaboration enhances motivation and accountability.
Empirical Evidence: Research and practical experience indicate that MBO is more effective when employees at all levels are involved in the goal-setting process, as it leads to better performance and job satisfaction.
IIA Standards and Best Practices: Encouraging participation from all levels aligns with the principles of good governance and effective management, which are central to the IIA's standards and best practices.

NEW QUESTION # 105
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following Is the most appropriate action the CAE should take regarding the request?

A. Allow the internal auditors to acquire the needed skills while performing the engagement.
B. Assign the engagement to a more senior internal auditor.
C. Decline the engagement request.
D. Supervise the assigned internal auditors throughout the engagement.

Answer: C

Explanation:
According to the IIA's Standards, specifically Standard 1210 - Proficiency, internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. If the internal audit activity lacks the necessary skill set to conduct a requested consulting engagement, the most appropriate action for the CAE is to decline the engagement request. This ensures that the internal audit activity does not compromise the quality and effectiveness of its services.

NEW QUESTION # 106
Which of the following should be included in a company's year-end inventory valuation?

A. Goods on consignment, which the company is trying to sell for its customers.
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. Goods purchased by the company, free on board destination, that have not yet been received.
D. Company goods for sale on consignment at a consignment shop

Answer: D

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 # 107
Applying ISO 31000; which of the following is part of the external context for risk management?

A. The method of determining the risk level
B. Organizational culture, objectives, and processes.
C. Risk treatment method based on risk evaluation.
D. The regulatory and competitive environment.

Answer: D

Explanation:
* ISO 31000 Context:ISO 31000 provides guidelines on risk management, emphasizing the importance of understanding the external context.
* External Context:This includes external factors such as regulatory and competitive environments that can impact the organization's risk profile.
* Regulatory Environment:Understanding regulations helps the organization ensure compliance and avoid legal risks.
* Competitive Environment:Analyzing the competitive environment allows the organization to anticipate market changes and manage competitive risks.
References:
* ISO 31000 Risk Management Guidelines.

NEW QUESTION # 108
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