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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
Available Languages:	English
Exam Format:	Multiple Choice
Exam Duration:	180 minutes
Certificate Validity Period:	3 years from program acceptance
Related Certifications:	Certified Information Systems Auditor (CISA)
Exam Price:	$845 USD (Member) / $1,245 USD (Non-Member)
Real Exam Qty:	150
Passing Score:	600 (out of 750)
Recommended Training:	CIA Challenge Exam Study Guide
Exam Registration:	IIA Certification Candidate Management System Pearson VUE Scheduling
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	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	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.

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q120-Q125):

NEW QUESTION # 120
In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

A. Prior to becoming the CAE, the CAE was the payroll manager.
B. The CAE previously undertook a consulting assignment in that area to improve processes.
C. The assurance review was initiated following issues identified during a consulting assignment requested by management.
D. A couple of years ago, the CAE performed accounting functions for the payroll department.

Answer: A

Explanation:
Introduction:
The independence and objectivity of the internal audit function are paramount, especially when the CAE has had prior involvement in the area under review.

NEW QUESTION # 121
A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annual snowfall for the coming winter. Which of the following best describes this type of risk?

A. Net
B. Residual
C. inherent.
D. Accepted.

Answer: C

Explanation:
Inherent Risk: Inherent risk refers to the exposure to risk in its natural state, without considering any controls or mitigation measures. It is the risk that exists before any action is taken to manage it.
* Example: In the scenario of a snow removal company, the significant reduction in annual snowfall represents an inherent risk as it is a natural condition that affects the company's operations.
Other Risk Types:
* Residual Risk: This is the risk that remains after controls and mitigation strategies have been applied.
* Net Risk: Similar to residual risk, it is the risk that remains after considering existing controls.
* Accepted Risk: This is the risk that the organization knowingly accepts after evaluating its impact and likelihood.
Scenario Planning: The exercise of considering the impacts of reduced snowfall helps the company understand its inherent risks and prepare for potential adverse outcomes.

NEW QUESTION # 122
Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

A. Ensure the chief audit executive reports administratively to the audit committee.
B. Adopt written policies and procedures for the internal audit activity, approved by the board.
C. Appoint the chief audit executive as a member of the board.
D. Establish the internal audit activity's position within the organization in an audit charter

Answer: D

Explanation:
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility.
Establishing the internal audit activity's position within the organization in an audit charter ensures independence and objectivity by clearly stating the internal audit's role and its reporting lines.
The charter should be approved by the board and senior management to reinforce its authority and protect the internal audit activity from undue influence by management

NEW QUESTION # 123
According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

A. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.
B. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.
C. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.
D. Approve the engagement program, enable training and development of staff, and identify engagement objectives

Answer: A

Explanation:
Engagement Supervision Objectives:
* Assign Responsibilities: Supervisors must clearly assign tasks and responsibilities to individual auditors to ensure clarity and accountability during the engagement.
* Approve Engagement Program: The supervisor is responsible for reviewing and approving the engagement program, ensuring that it aligns with the engagement objectives and internal audit standards.
* Training and Development: Supervision also involves mentoring and developing audit staff, providing guidance and feedback to enhance their skills and performance.
IIA Standards:
* Standard 2340 - Engagement Supervision: Internal audit engagements must be properly supervised to ensure objectives are achieved, quality is maintained, and staff are developed.
Primary Objectives:
* Clarity and Accountability: Assigning responsibilities ensures that each auditor knows their role and tasks.
* Quality and Compliance: Approving the engagement program ensures that the audit plan is robust and compliant with standards.
* Professional Development: Enabling training and development helps build a competent and skilled audit team.
References:
* Effective engagement supervision involves assigning responsibilities, approving the engagement program, and facilitating training and development, ensuring a successful audit engagement and
* continuous staff improvement.

NEW QUESTION # 124
Which of the following is the PRIMARY objective of IT general controls?

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

Answer: A

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

NEW QUESTION # 125
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