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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 (out of 750)
Exam Format:	Multiple Choice
Related Certifications:	Certified Information Systems Auditor (CISA)
Certificate Validity Period:	3 years from program acceptance
Available Languages:	English
Exam Price:	$845 USD (Member) / $1,245 USD (Non-Member)
Real Exam Qty:	150
Exam Duration:	180 minutes
Recommended Training:	CIA Challenge Exam Study Guide
Exam Registration:	Pearson VUE Scheduling IIA Certification Candidate Management System
Sample Questions:	IIA IIA-CHAL-QISA Sample Questions
Exam Way:	Online remote proctored or Onsite at Pearson VUE test centers
Pre Condition:	Active holder of Certified Information Systems Auditor (CISA) designation; proof of good standing required
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	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	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 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 (Q52-Q57):

NEW QUESTION # 52
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days What conditions would an auditor look for as an Indicator of employee theft of food from a specific store?

A. Both total sales and cost of ingredients used are less than expected.
B. On a rainy day. total sales are greater than expected when compared to the cost of ingredients used.
C. Both total sales and cost of ingredients used are greater than expected.
D. On a sunny day. total sales are less than expected when compared to the cost of ingredients used.

Answer: B

Explanation:
The statistical model indicates that daily sales have a direct relationship with the cost of ingredients used and an inverse relationship with rainy days.

NEW QUESTION # 53
With regard to project management, which of the following statements about project crashing is true?

A. It is a compression technique in which resources are added to the project
B. It is an optimization technique where activities are performed in parallel rather than sequentially
C. It involves a revaluation of project requirements and/or scope.
D. It leads to an increase in risk and often results in rework.

Answer: A

Explanation:
Project crashing is a schedule compression technique used in project management to shorten the project duration without changing the project scope. It involves adding additional resources to critical path activities to complete them faster. This method can lead to increased costs but aims to reduce the project timeline effectively. Crashing is often used when project deadlines are tight and time is more critical than budget.

NEW QUESTION # 54
Which of the following statements is true regarding internal auditors and other assurance providers?

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

Answer: C

Explanation:
* 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.

NEW QUESTION # 55
Which of the following statements is true regarding the reporting of tangible and intangible assets?

A. For intangible assets, cost includes the purchase price and development costs.
B. The organization must expense any cost incurred in developing a plant asset
C. For plant assets, cost includes the purchase price and the cost of design and construction
D. Due to their indefinite nature, intangible assets are not subject to amortization.

Answer: C

Explanation:
Plant Assets Cost: For plant assets, which are tangible fixed assets such as buildings and machinery, the cost includes all expenditures necessary to acquire the asset and prepare it for its intended use. This includes the purchase price and additional costs such as design and construction.

NEW QUESTION # 56
During an audit of a multinational organization's procurement process, an internal auditor identifies a control weakness that could allow unauthorized vendor master file changes.
Management acknowledges the issue but states that no fraudulent activity has been detected.
Which of the following should the auditor do FIRST?

A. Expand testing to determine whether fraud has occurred.
B. Recommend disciplinary action against the procurement manager.
C. Report the issue immediately to external auditors.
D. Evaluate the significance of the control deficiency and its potential risk impact.

Answer: D

Explanation:
The auditor's first responsibility is to assess the significance of the control deficiency and the associated risk exposure. While additional testing may later be appropriate, the auditor must first determine the severity and potential impact of the weakness. Immediate escalation or disciplinary recommendations would be premature.

NEW QUESTION # 57
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