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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Internal Audit Practice	40%	- Communicating results and monitoring progress 1. Reporting findings and recommendations 2. Follow-up and monitoring of corrective actions - Audit planning and execution 1. Engagement planning and scope definition 2. Evidence gathering and documentation 3. Data collection and analysis techniques
Topic 2: Internal Audit Basics	20%	- Foundational concepts and standards 1. International Professional Practices Framework 2. Ethics and professional conduct - Governance, risk, and control 1. Risk management processes and methodologies 2. Internal control frameworks and evaluation 3. Governance frameworks and principles
Topic 3: Information Systems and Technology Audit	40%	- Information systems audit process 1. Business continuity and disaster recovery audit 2. Cybersecurity and information security audit 3. Auditing infrastructure, applications, and data - IT governance and management 1. IT risk assessment and control 2. IT strategy, policies, and procedures

Section

Weight

Objectives

Topic 1: Internal Audit Practice

40%

- Communicating results and monitoring progress

1. Reporting findings and recommendations
2. Follow-up and monitoring of corrective actions

- Audit planning and execution

1. Engagement planning and scope definition
2. Evidence gathering and documentation
3. Data collection and analysis techniques

Topic 2: Internal Audit Basics

20%

- Foundational concepts and standards

1. International Professional Practices Framework
2. Ethics and professional conduct

- Governance, risk, and control

1. Risk management processes and methodologies
2. Internal control frameworks and evaluation
3. Governance frameworks and principles

Topic 3: Information Systems and Technology Audit

40%

- Information systems audit process

1. Business continuity and disaster recovery audit
2. Cybersecurity and information security audit
3. Auditing infrastructure, applications, and data

- IT governance and management

1. IT risk assessment and control
2. IT strategy, policies, and procedures

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q136-Q141):

NEW QUESTION # 136
When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on
compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3. Setting up a hotline for employees to report fraudulent behavior
anonymously.
4. Assisting the controller in developing and monitoring a series of
business process indicators, which are historically correlated with,
but independent of. sales.

A. 1 and 2 only.
B. 3 and 4 only.
C. 2 and 4 only.
D. 2 and 3 only.

Answer: C

Explanation:
Corporate Policy Statement: Having the president and the board issue a statement stressing the importance of accurate management reporting and the negative consequences of intentional misreporting can help set a tone at the top. This reinforces the significance of ethical behavior and compliance with reporting policies across the organization.
Business Process Indicators: Assisting the controller in developing and monitoring business process indicators that are historically correlated with, but independent of, sales can provide an objective means to validate sales reports. This reduces the opportunity for management to exaggerate sales figures as these indicators can act as a control mechanism.

NEW QUESTION # 137
An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?

A. Discuss the impairment with the audit manager.
B. Report the impairment to senior management
C. Decide on the extent of impact of the impairment
D. Ascertain the best approach to disclose the impairment.

Answer: A

Explanation:
The board manages several key processes to ensure adequate governance within an organization, one of which is the development, approval, and execution of the strategic plan. This process is critical because it defines the organization's direction, goals, and the actions required to achieve these goals.
Strategic Planning: The board plays a pivotal role in setting the organization's strategic direction, which includes establishing long-term goals and defining the means to achieve them.
Performance Measurement: While the board may establish and measure performance objectives for the internal audit activity, this is part of a broader governance framework.
Risk Management: The board also develops strategies to mitigate risks, ensuring that the organization can achieve its objectives effectively.

NEW QUESTION # 138
A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annual snowfall for the coming winter. Which of the following best describes this type of risk?

A. Accepted.
B. inherent.
C. Residual
D. Net

Answer: B

Explanation:
Inherent Risk: Inherent risk refers to the exposure to risk in its natural state, without considering any controls or mitigation measures. It is the risk that exists before any action is taken to manage it.
* Example: In the scenario of a snow removal company, the significant reduction in annual snowfall represents an inherent risk as it is a natural condition that affects the company's operations.
Other Risk Types:
* Residual Risk: This is the risk that remains after controls and mitigation strategies have been applied.
* Net Risk: Similar to residual risk, it is the risk that remains after considering existing controls.
* Accepted Risk: This is the risk that the organization knowingly accepts after evaluating its impact and likelihood.
Scenario Planning: The exercise of considering the impacts of reduced snowfall helps the company understand its inherent risks and prepare for potential adverse outcomes.

NEW QUESTION # 139
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?

A. More frequent external assessments can serve as an equivalent substitute for internal assessments.
B. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.
C. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.
D. A change in senior management or internal audit leadership may change expectations and commitment to conformance

Answer: D

Explanation:
* Introduction:
* The frequency of external assessments for the internal audit activity (IAA) is typically every five years. However, certain circumstances may necessitate more frequent assessments.
* Reasons for More Frequent Assessments:
* Significant organizational changes or shifts in internal audit leadership can impact the effectiveness and alignment of the internal audit function with organizational goals.
* Options Analysis:
* Option A: While changes in accounting policies might warrant review, they do not specifically necessitate a more frequent external assessment.
* Option B: More frequent external assessments cannot substitute for ongoing internal assessments, which are continuous and serve different purposes.
* Option C: Reciprocal external assessments can be cost-effective but are not a primary reason for increased frequency.
* Option D: Changes in senior management or internal audit leadership can lead to shifts in expectations and commitment to compliance, thus justifying more frequent external assessments to ensure continued alignment and conformance with standards.
* Conclusion:
* The most appropriate reason for a chief audit executive (CAE) to conduct an external assessment more frequently than five years is when there is a change in senior management or internal audit leadership, as this may alter expectations and commitment to conformance.

NEW QUESTION # 140
During an assurance engagement an internal auditor uses benchmarking research to support preparation of a report to stakeholders that contains significant findings about control deficiencies. Which of the following skills did the auditor demonstrate?

A. Conflict negotiation.
B. Internal audit management
C. Persuasion and collaboration
D. Critical thinking

Answer: D

Explanation:
* Benchmarking Research:Utilizing benchmarking research to support the preparation of a report demonstrates the auditor's ability to analyze data, compare performance, and identify control deficiencies.
* Critical Thinking:This skill involves evaluating and interpreting data to make informed judgments and recommendations, which is essential for identifying significant findings and control deficiencies.
* Application in Auditing:Critical thinking helps auditors assess the effectiveness of controls and develop recommendations based on evidence and comparative analysis.
References:
* The role of critical thinking in internal auditing as emphasized by the IIA .

NEW QUESTION # 141
......

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