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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Weight	Objectives
Internal Audit Basics	20%	- Foundational concepts and standards 1. International Professional Practices Framework 2. Ethics and professional conduct - Governance, risk, and control 1. Governance frameworks and principles 2. Risk management processes and methodologies 3. Internal control frameworks and evaluation
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
Information Systems and Technology Audit	40%	- IT governance and management 1. IT risk assessment and control 2. IT strategy, policies, and procedures - Information systems audit process 1. Cybersecurity and information security audit 2. Auditing infrastructure, applications, and data 3. Business continuity and disaster recovery audit

Section

Weight

Objectives

Internal Audit Basics

20%

- Foundational concepts and standards

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

- Governance, risk, and control

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

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

Information Systems and Technology Audit

40%

- IT governance and management

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

- Information systems audit process

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

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q170-Q175):

NEW QUESTION # 170
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the Internal auditor wasassigned to an assurance engagement?

A. The assigned internal auditor must maintain objectivity while performing the engagement
B. The assigned internal auditor must not assume management responsibilities while performing the engagement.
C. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
D. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

Answer: B

Explanation:
* Introduction:
* Assurance engagements require internal auditors to maintain objectivity and avoid conflicts of interest.
* Role of Internal Auditors in Assurance Engagements:
* They must remain independent and not take on roles that could compromise their impartiality.
* Options Analysis:
* Option A: Determining the objectives, scope, and techniques can be part of their role but does not define an assurance engagement specifically.
* Option B: The CAE obtaining skills or competencies personally is not a standard requirement for assurance engagements.
* Option C: Not assuming management responsibilities is crucial to maintain independence and objectivity during assurance engagements.
* Option D: While maintaining objectivity is important, it is not the distinguishing feature of being assigned to an assurance engagement.
* Conclusion:
* The key requirement indicating an internal auditor was assigned to an assurance engagement is that they must not assume management responsibilities during the engagement.

NEW QUESTION # 171
Which of the following BEST demonstrates organizational governance effectiveness?

A. Clear accountability and oversight structures.
B. Strong revenue growth.
C. Extensive documentation.
D. Frequent operational meetings.

Answer: A

Explanation:
Governance effectiveness is characterized by accountability, transparency, oversight, and ethical leadership.

NEW QUESTION # 172
With regard to project management, which of the following statements about project crashing is true?

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

Answer: B

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 # 173
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the Internal audit activity

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