Valid IIA-CHAL-QISA Test Objectives, IIA-CHAL-QISA VCE Dumps

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 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 (Q88-Q93):

NEW QUESTION # 88
Which of the following is the most important determinant of the objectives and scope of assurance engagements?
The organizational chart, business objectives, and policies and procedures of the area to be reviewed

A. The requests of operational and senior management throughout the organization.
B. The preliminary risk assessment performed by internal auditors planning the engagement.
C. The most recent risk assessment conducted by management of the area to be reviewed.

Answer: B

Explanation:
The primary determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks associated with the area under review and helps prioritize the audit efforts based on the significance and likelihood of these risks. This approach ensures that the engagement focuses on the most critical areas, thereby adding value to the organization.

NEW QUESTION # 89
In an assurance engagement focused on the adequacy of organizationwide risk management practices, which of the following best describes a primary area of interest for the engagement?

A. The actions of upper management in response to the internal audit acth/lty's reporting
B. Conflicts of interest within the organizational structure of the senior management.
C. The alignment of management decisions with the level of risk the organization is willing to accept.
D. The effectiveness of process-level and transaction-level controls.

Answer: C

Explanation:
Understanding the Engagement Scope: The primary area of interest in an assurance engagement focused on the adequacy of organization-wide risk management practices is to ensure that risk management is effectively integrated into the organization's decision-making processes. This involves evaluating whether management decisions are aligned with the organization's risk appetite, which is the amount of risk the organization is willing to accept in pursuit of its objectives.

NEW QUESTION # 90
An auditor finds no evidence supporting management's assertion that a key control operates daily.
The auditor should:

A. Consider the control ineffective until evidence is obtained.
B. Remove the control from the audit scope.
C. Conclude the control is operating effectively.
D. Accept management's explanation.

Answer: A

Explanation:
Audit conclusions must be supported by sufficient and appropriate evidence. Unsupported assertions are not evidence.

NEW QUESTION # 91
A chief audit executive is developing the annual audit plan.
Which factor should receive the HIGHEST priority?

A. Areas not audited during the prior year.
B. Departments with the largest budgets.
C. Areas with the greatest residual risk.
D. Requests from operational managers.

Answer: C

Explanation:
Risk-based planning focuses on areas presenting the highest residual risk to organizational objectives.

NEW QUESTION # 92
According to IIA guidance, which of the following statements is true regarding due professional care?

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

Answer: A

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 # 93
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