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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
Certificate Validity Period:	3 years from program acceptance
Passing Score:	600 (out of 750)
Exam Format:	Multiple Choice
Exam Price:	$845 USD (Member) / $1,245 USD (Non-Member)
Available Languages:	English
Related Certifications:	Certified Information Systems Auditor (CISA)
Exam Duration:	180 minutes
Real Exam Qty:	150
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	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

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q173-Q178):

NEW QUESTION # 173
During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as the are earning a significantly higher salary. The auditor noted the names and amounts of each; and he planned to prepare a request to the chief audit executive for a salary Increase based on this Information. Which of the following IIA Code of Ethics principles was violated in this scenario?

A. Competency.
B. integrity
C. Objectivity.
D. Confidentiality

Answer: C

Explanation:
When internal audit resources are limited, it is crucial to focus on the most critical aspects of the control environment. Preventive key controls are designed to prevent errors or irregularities from occurring, which are essential for maintaining a strong control environment. Given the mature control environment of the organization, prioritizing preventive key controls ensures that potential issues are addressed before they materialize, providing a proactive approach to risk management.

NEW QUESTION # 174
Which of the following activities best demonstrates an internal auditor's commitment to developing professional competencies?

A. Completing a skills assessment and development plan for targeted training needs.
B. Requesting to be part of all engagements on the annual audit plan
C. Attending a series of locally offered training courses.
D. Attending a webinar on how to use data analytics

Answer: A

Explanation:
Introduction:
Developing professional competencies requires a structured approach to identify gaps and plan for targeted improvements.
Commitment to Development:
Conducting a skills assessment and creating a development plan demonstrates a proactive and strategic approach to professional growth.

NEW QUESTION # 175
Management would like to self-assess the overall effectiveness of the controls in place for its 200- person manufacturing department Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?

A. Interviews.
B. Surveys.
C. Observation.
D. Workshops.

Answer: B

Explanation:
Self-assessment of controls can be efficiently conducted using various client-facilitated approaches. The choice of method depends on factors such as the size of the department, the nature of the controls, and the need for comprehensive feedback.
Efficiency in Large Groups: Surveys are particularly effective for large groups (such as a 200- person department) as they allow for the collection of data from many individuals quickly and efficiently.
Standardized Feedback: Surveys provide standardized questions, ensuring consistent data collection and making it easier to analyze the responses.
Practical Example: A survey might include questions rating the effectiveness of different control measures on a scale, allowing management to identify areas of strength and weakness.
Anonymity and Honest Responses: Surveys can be conducted anonymously, encouraging more honest and candid feedback from employees who might hesitate to speak openly in workshops or interviews.
Advantage: This anonymity can lead to more accurate assessments of the controls' effectiveness, as employees might feel more comfortable pointing out issues without fear of repercussions.

NEW QUESTION # 176
Following an IT systems audit, management agreed to implement a specific control in one of the IT systems.
After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address this risks highlighted by the Internal audit Which of the following Is the most appropriate action to address the outstanding audit recommendation?

A. The auditor examines the system documentation of the new system to verify that the risk has been addressed in the new system, then reports to senior management the closure of the issue.
B. The auditor accepts managements explanation that the previously identified issue is adequately addressed by the new IT system, as management understands the concern and is most knowledgeable about the new system, and closes the outstanding issue.
C. The auditor requires management to provide details regarding the process for selecting the new IT system and whether other systems were evaluated, and closure of the issue would depend on the new information provided.
D. The auditor advises management that replacing the IT system does not dismiss the prior obligation to implement the agreed action plan, and escalates the issue to senior management and the board.

Answer: A

Explanation:
Verification of Controls: The auditor should verify that the new IT system addresses the previously identified risks. This involves reviewing the system documentation and ensuring that the controls in the new system effectively mitigate the risks.

NEW QUESTION # 177
Which of the following BEST describes the board's responsibility regarding risk management?

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

Answer: A

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

NEW QUESTION # 178
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