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IIA IIA-CHAL-QISA Exam Syllabus Topics:

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

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q93-Q98):

NEW QUESTION # 93
Which of the following would most likely be found in an organization that uses a decentralized organizational structure?

A. There are clear expectations set for employees.
B. There are electronic monitoring techniques employed
C. There is a defined code for employee behavior
D. There is a higher reliance on organizational culture

Answer: D

Explanation:
Decentralized Structure: In a decentralized organizational structure, decision-making authority is distributed throughout various levels of the organization. This often leads to a greater reliance on organizational culture to guide employees' actions and ensure alignment with the organization's goals and values.

NEW QUESTION # 94
According to IIA guidance, which of the following statements is true regarding due professional care?

A. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
B. Internal auditors must exercise due professional care to ensure that all significant risks will be identified.
C. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost
D. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist.

Answer: A

Explanation:
Due professional care is a critical concept in internal auditing, ensuring that auditors conduct their work with the necessary diligence and competence.
Definition and Standards: According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1220 Due Professional Care, internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
Reference: Standard 1220 emphasizes that internal auditors must consider the extent of work needed to achieve the engagement's objectives and the cost of assurance in relation to potential benefits.
Expectation of Competence: The standard requires auditors to use their professional judgment and to exercise the level of skill and care that a reasonably prudent internal auditor would use in similar circumstances.

NEW QUESTION # 95
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?

A. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
B. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.
C. if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
D. If it is an assurance engagement, accept the assignment because the chief audit executive hadknowledge of the internal auditor's previous role when this engagement was assigned.

Answer: B

Explanation:
* Conflict of Interest: For both assurance and consulting engagements, it is crucial to avoid conflicts of interest. An auditor assessing processes they were previously responsible for can compromise
* objectivity and independence.
* IIA Standards: The IIA's Code of Ethics and standards emphasize maintaining objectivity and avoiding conflicts of interest. This is particularly important in consulting engagements where the auditor's recommendations could be influenced by prior roles.
* Appropriate Action:
* Assurance Engagements: For assurance engagements, prior knowledge might be beneficial but still raises concerns about independence. Declining the consulting engagement due to previous responsibilities ensures objectivity.

NEW QUESTION # 96
The internal audit activity is responsible for which of the following actions related to an organization's internal controls?

A. Analyzing and advising regarding costs versus benefits of control activities.
B. Mitigating risks affecting achievement of organizational objectives.
C. Enabling opportunities affecting achievement of organizational objectives.
D. Attesting to fairness of financial statements

Answer: A

Explanation:
Internal audit activities include evaluating the effectiveness and efficiency of internal controls, and part of this process involves analyzing and advising on the cost-benefit relationship of control activities.
This function helps ensure that the internal controls in place are not only effective in mitigating risks but are also economically justified.

NEW QUESTION # 97
According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

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

Answer: C

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 # 98
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