IIA-CHAL-QISA Knowledge Points, Real IIA-CHAL-QISA Testing Environment

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Objectives
Practice of Internal Auditing	- Audit execution and evidence collection - Audit planning and risk assessment
Business Knowledge for Internal Auditing	- Financial and managerial accounting basics - Information systems and IT auditing concepts
Essentials of Internal Auditing	- Internal audit fundamentals and governance - Ethics and professional standards

>> IIA-CHAL-QISA Knowledge Points <<

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q11-Q16):

NEW QUESTION # 11
A bicycle manufacturer incurs a combination of fixed and variable costs with the production of each bicycle. Which of the following statements is true regarding these costs?

A. if the number of bicycles produced is increased by 15 percent, the variable cost per unit will increase proportionally
B. The fixed cost per unit will vary directly based on the number of bicycles produced during the production cycle.
C. if the number of bicycles produced is increased by 30 percent, the fixed cost per unit will decline.
D. The total variable cost will vary proportionally and inversely with the number of bicycles produced during a production run.

Answer: C

NEW QUESTION # 12
Which of the following best demonstrates that the internal audit activity is using due professional care?

A. The completion of engagements is based on the assumption that fraudulent activities may exist.
B. The internal audit activity reports directly to the board on the engagements it performs.
C. Internal auditors consider the use of technology-based audit and other data analysis techniques
D. Internal auditors undertake the necessary training to complete their audit work.

Answer: C

Explanation:
Demonstrating due professional care involves using appropriate technology and data analysis techniques to enhance the audit's effectiveness and efficiency. These tools help auditors identify anomalies, trends, and potential areas of risk more accurately and timely, reflecting a higher standard of care in their audit activities.
References:
* "Auditing Standards and Guidelines," which emphasize the importance of using advanced techniques in audit processes.

NEW QUESTION # 13
A chief audit executive is developing the annual audit plan.
Which factor should receive the HIGHEST priority?

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

Answer: D

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

NEW QUESTION # 14
According to ISO 31000, which of the following statements is correct?

A. The framework is designed to be effective for organizations no matter how small.
B. The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.
C. The board is responsible for setting the organizational attitude through tone at the top.
D. The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities

Answer: A

Explanation:
According to ISO 31000, the risk management framework is scalable and applicable to organizations of all sizes, including small entities. The framework's principles are designed to be flexible and adaptable, ensuring they can be effectively implemented regardless of the organization's size.
Scalability: The principles and guidelines of ISO 31000 can be tailored to fit the specific context, resources, and complexity of any organization, making it a universal standard.
Flexibility: The framework supports organizations in integrating risk management practices into their operations at a level that suits their size and complexity.
Effectiveness: Regardless of the organization's size, the framework aims to enhance risk management practices and support better decision-making.

NEW QUESTION # 15
An internal auditor is performing testing to gather evidence regarding an organization's inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is The auditor's concern best describes which of the following risks?

A. Incorrect acceptance risk.
B. Anticipated misstatement risk
C. Incorrect rejection risk.
D. Tolerable misstatement risk

Answer: A

Explanation:
Introduction:
When performing audit testing, internal auditors must consider the risk that their sample may lead to incorrect conclusions about the accuracy of account balances.
Understanding Incorrect Acceptance Risk:
This risk refers to the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is. This is a type of sampling risk that auditors need to mitigate through proper sampling techniques and sufficient sample sizes.

NEW QUESTION # 16
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