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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.

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q142-Q147):

NEW QUESTION # 142
Which of the following is an advantage of utilizing an external fraud specialist in a suspected fraud investigation?

A. Increased ability to scrutinize the organization's key business processes.
B. increased access to the organization's employees.
C. increased access to the organization's software and proprietary data.
D. Increased ability to preserve evidence and the chain of command.

Answer: D

Explanation:
Introduction:
Engaging an external fraud specialist brings several advantages to an investigation, particularly in preserving the integrity of evidence.
Advantages of External Fraud Specialists:
External specialists bring expertise, objectivity, and resources that may not be available internally.

NEW QUESTION # 143
A newly appointed chief audit executive (CAE) started analyzing the organization's policies in an attempt to customize them to address internal audit specifics. Which of the following organizationwide practices is most likely to be acceptable to the CAE?

A. Hiring practices include requiring potential auditors to disclose any significant stock ownership in the organization.
B. Standard training for each employee, including internal auditors, is 10 hours per year.
C. To enhance efficiency, Internal auditors should not be rotated regularly among engagements
D. Internal auditors' performance evaluation is primarily based on both client satisfaction surveys and cost savings identified from the audits

Answer: D

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 # 144
With regard to project management, which of the following statements about project crashing is true?

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

Answer: D

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 # 145
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. Observation.
B. Surveys.
C. Workshops.
D. Interviews.

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.

NEW QUESTION # 146
Which of the following is the PRIMARY objective of IT general controls?

A. Ensure reliability of information systems.
B. Improve employee productivity.
C. Reduce operational staffing.
D. Eliminate all cyber threats.

Answer: A

Explanation:
ITGCs support the confidentiality, integrity, and availability of systems and information.

NEW QUESTION # 147
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