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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 (Q139-Q144):

NEW QUESTION # 139
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?

A. Advising management on streamlining the recording of accounts receivable.
B. Performing a walk-through of the debt collections process to determine whether proper segregation of duties exists
C. Reviewing journal entries for accuracy and completeness.
D. Comparing the policies and procedures to regulatory collections guidance.

Answer: A

Explanation:
A consulting engagement involves providing advice and recommendations to improve processes, controls, and efficiency.
* Option A: Reviewing journal entries for accuracy and completeness.
* This task is typically performed during assurance engagements, not consulting engagements, where the focus is on evaluating and verifying records.
* Option B: Comparing the policies and procedures to regulatory collections guidance.
* This is more aligned with compliance auditing or assurance engagements, ensuring that practices align with regulatory requirements.
* Option C: Advising management on streamlining the recording of accounts receivable.
* This action is typical of a consulting engagement, where the auditor provides advice and
* recommendations to improve business processes and efficiency.
* Option D: Performing a walk-through of the debt collections process to determine whether proper segregation of duties exists.
* This is an activity more typical of an assurance engagement, where the auditor evaluates the effectiveness of controls.

NEW QUESTION # 140
Which of the following provides the BEST indication of a mature cybersecurity governance program?

A. Antivirus software is installed.
B. Password policies are documented.
C. Security incidents are reported to regulators.
D. Cybersecurity risks are integrated into enterprise risk management.

Answer: D

Explanation:
Mature cybersecurity governance integrates cyber risk into broader organizational governance and risk management frameworks.

NEW QUESTION # 141
According to the IIA Code of Ethics, which of the following is required with regard to communicating results?

A. The internal auditor should obtain all material information within the established time and budget parameters.
B. The internal auditor should disclose all material information obtained by the date of the final engagement communication.
C. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization
D. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review

Answer: D

Explanation:
The IIA Code of Ethics sets forth principles and expectations for ethical behavior in internal auditing, particularly regarding the communication of results.
Integrity and Transparency: According to the IIA Code of Ethics, internal auditors are expected to exhibit integrity and transparency in their reporting, ensuring that material facts are disclosed accurately to avoid misrepresentation.
Reference: IIA Code of Ethics, Principle 4 Integrity, which emphasizes the need for internal auditors to disclose all material facts known to them that, if not disclosed, could distort the reporting of activities under review.
Revealing Material Facts: The principle of integrity mandates that internal auditors must reveal material facts necessary to avoid any misrepresentation of the activities being reviewed. This ensures that stakeholders receive a truthful and complete picture of the audit findings.
Practical Example: If an auditor discovers significant control weaknesses that could impact financial reporting, these must be disclosed in the audit report to provide a true representation of the entity's control environment.
Confidentiality and Appropriateness: While confidentiality is important, it does not supersede the need to report material facts that are essential for accurate reporting. Confidential matters that are not material or do not distort the reporting can be withheld to protect sensitive information.

NEW QUESTION # 142
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?

A. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
B. If it is an assurance engagement, accept the assignment because the chief audit executive hadknowledge of the internal auditor's previous role when this engagement was assigned.
C. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.
D. if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

Answer: C

Explanation:
* Conflict of Interest: For both assurance and consulting engagements, it is crucial to avoid conflicts of interest. An auditor assessing processes they were previously responsible for can compromise
* objectivity and independence.
* IIA Standards: The IIA's Code of Ethics and standards emphasize maintaining objectivity and avoiding conflicts of interest. This is particularly important in consulting engagements where the auditor's recommendations could be influenced by prior roles.
* Appropriate Action:
* Assurance Engagements: For assurance engagements, prior knowledge might be beneficial but still raises concerns about independence. Declining the consulting engagement due to previous responsibilities ensures objectivity.

NEW QUESTION # 143
Which of the following BEST describes the board's responsibility regarding risk management?

A. Providing oversight of risk management processes.
B. Identifying operational risks.
C. Implementing risk mitigation controls.
D. Conducting detailed risk assessments.

Answer: A

Explanation:
Management owns and manages risk. The board provides governance and oversight to ensure risk management processes are effective.

NEW QUESTION # 144
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