IIA IIA-CHAL-QISA New Question, Valid IIA-CHAL-QISA Test Duration

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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	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 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

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q24-Q29):

NEW QUESTION # 24
When is an organic organizational structure likely to be more successful than a mechanistic organizational structure?

A. When a manufacturing organization has stable demand for its products.
B. When a manufacturer has reliable resources and suppliers.
C. When an organization is subjected to strong political and social pressures
D. When an organization is infrequently affected by technological advances

Answer: C

Explanation:
An organic organizational structure is more flexible and adaptive compared to a mechanistic structure. It is characterized by less formalization, decentralized decision-making, and a greater reliance on lateral communication. This type of structure is beneficial in environments that are dynamic and uncertain, such as when an organization faces strong political and social pressures.
The flexibility of an organic structure allows the organization to respond more effectively to external changes and pressures.

NEW QUESTION # 25
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?

A. Performing a walk-through of the debt collections process to determine whether proper segregation of duties exists
B. Comparing the policies and procedures to regulatory collections guidance.
C. Reviewing journal entries for accuracy and completeness.
D. Advising management on streamlining the recording of accounts receivable.

Answer: D

Explanation:
A consulting engagement involves providing advice and recommendations to improve processes, controls, and efficiency.

NEW QUESTION # 26
An internal auditor has discovered that duplicate payments were made to one vendor Management has recouped the duplicate payments as a corrective action Which of the following describes managements action in this case?

A. An effect-based action plan.
B. A root cause-based action plan.
C. A condition-based action plan
D. A cause-based action plan.

Answer: A

Explanation:
Introduction:
When duplicate payments are identified and corrected, the management's response typically addresses the immediate impact or effect of the issue.
Types of Action Plans:
Condition-Based: Addresses the condition or the issue itself. Cause-Based: Focuses on the underlying cause of the issue.
Root Cause-Based: Delves deeper to identify and address the fundamental reason for the issue.
Effect-Based: Focuses on addressing the consequences or the effects of the issue.

NEW QUESTION # 27
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system The chief audit executive (CAE) agrees to take on the engagement as a consultant. Which of the following tasks is appropriate for the CAE to undertake?

A. Set risk Indicators and mitigation plans for management to Implement.
B. Determine the number of significant risks for management to report to the board
C. Establish the degree of risk appetite for management to accept.
D. Coordinate and facilitate risk workshops for management to attend

Answer: D

Explanation:
Role of CAE as Consultant: The chief audit executive (CAE) can act as a consultant to help management establish a risk management system. Their role should be facilitative rather than directive, ensuring that management owns the risk management process.

NEW QUESTION # 28
Which of the following best describes the risk contained in an initial public offering for a new stock?

A. Underlying risk
B. Net risk.
C. Inherent risk.
D. Residual risk.

Answer: C

Explanation:
* Introduction:
* Inherent risk refers to the susceptibility of an assertion to a material misstatement, assuming no related controls.
* IPO Risks:
* Initial Public Offerings (IPOs) inherently carry a high level of risk due to the uncertainty and complexity involved in the process, the lack of historical data, and market volatility.
* Options Analysis:
* Option A: Residual risk is the risk remaining after controls are applied.
* Option B: Net risk is not a standard term in audit risk assessments.
* Option C: Inherent risk is the appropriate term for the risks associated with an IPO, which exist before considering any controls.
* Option D: Underlying risk is not a standard audit term.
* Conclusion:
* The risk associated with an IPO for a new stock is best described as inherent risk due to the nature of the uncertainties involved.

NEW QUESTION # 29
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