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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Objectives
Exam Blueprint (Broad Domains)	- Information Systems Audit Topics Not Covered by CISA - Other CIA Knowledge Areas (aligned to Global Internal Audit Standards) - Internal Audit Practice and Knowledge

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q71-Q76):

NEW QUESTION # 71
Which of the following activities Is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

A. Employing audit tests to detect fraud
B. Completing a process review to improve controls to prevent fraud.
C. Planning an engagement of the area in which fraud is suspected.
D. Interrogating a suspected fraudster.

Answer: D

Explanation:
Specialized Knowledge: Interrogating a suspected fraudster requires specialized knowledge and skills that go beyond the typical expertise of internal auditors. This includes understanding interrogation techniques, legal implications, and psychological aspects.
Fraud Specialist: A fraud specialist is trained in conducting investigations, including interrogations, and can provide valuable insights and evidence in cases of suspected fraud.
IIA Standards: According to Standard 1210.A2, internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.
Collaborative Approach:
Fraud Investigations: Engaging a fraud specialist ensures that the investigation is conducted thoroughly and professionally, adhering to legal and ethical standards.
Support to Internal Audit: The fraud specialist can provide support and guidance to the internal audit activity, enhancing the overall effectiveness of the fraud investigation.

NEW QUESTION # 72
What would be the effect if an organization paid one of its liabilities twice during the year, in error?

A. Assets, net income, and owners' equity would be unaffected
B. Assets, liabilities, and owners' equity would be understated.
C. Assets and liabilities would be understated.
D. Assets, net income, and owners' equity would be understated, but liabilities would be overstated

Answer: D

Explanation:
If an organization pays one of its liabilities twice, its assets (cash) would be reduced more than necessary. This results in an understatement of net income and owners' equity because the additional payment is an expense that should not have been recorded. Liabilities would be overstated because the duplicate payment does not reduce the liability correctly.

NEW QUESTION # 73
According to IIA guidance, which of the following statements is true regarding due professional care?

A. Internal auditors must exercise due professional care to ensure that all significant risks will be identified.
B. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost
C. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist.
D. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.

Answer: D

Explanation:
Due professional care is a critical concept in internal auditing, ensuring that auditors conduct their work with the necessary diligence and competence.
* Definition and Standards:According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1220 - Due Professional Care, internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.

NEW QUESTION # 74
Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

A. Discussing audit findings with independent auditors.
B. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.
C. Reporting quarterly to management that the audit plan is focused on higher exposures of risk.
D. Reporting results of audits with recommendations to management.

Answer: B

Explanation:
Ensuring Compliance: To ensure that audit findings and recommendations are addressed, formal follow-up procedures are necessary.
Follow-up Procedures: These procedures involve tracking the implementation of recommendations and verifying that management has taken appropriate action or has accepted the risks of not acting.
Reporting to Management: Regular reporting on the status of follow-up actions helps maintain accountability and transparency.
Standard Requirement: This aligns with the IIA's Standard 2500 ?Monitoring Progress, which requires internal audit activities to establish and maintain a system to monitor the disposition of results communicated to management.

NEW QUESTION # 75
Which of the following statements is true regarding engagement planning?

A. The audit engagement objectives should be based on operational managements view of risk objectives
B. The planning phase of the engagement should be completed and approved before the fieldwork of the engagement begins.
C. The main purpose of the engagement work program is to determine the nature and timing of procedures required to gather audit evidence
D. The scope of the engagement should be planned according to the internal audit activity's budgetand then aligned to the risk universe.

Answer: B

Explanation:
Proper engagement planning is essential to ensure that the internal audit engagement is conducted effectively and efficiently.
Completing and approving the planning phase before starting the fieldwork ensures that all objectives, scope, resources, and methodologies are well-defined and agreed upon.
This preparation helps in aligning the engagement with the overall audit strategy and reduces the risk of scope changes or misalignments during fieldwork

NEW QUESTION # 76
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