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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Objectives
Exam Blueprint (Broad Domains)	- Internal Audit Practice and Knowledge - Information Systems Audit Topics Not Covered by CISA - Other CIA Knowledge Areas (aligned to Global Internal Audit Standards)

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q87-Q92):

NEW QUESTION # 87
When reviewing workpapers, engagement supervisors may ask for additional evidence or clarification via review notes. According to IIA guidance, which of the following statements is true regarding the engagement supervisors review notes?

A. The chief audit executive must initial or sign the engagement supervisors review notes to provide evidence of appropriate engagement supervision.
B. Management of the area under review must address the engagement supervisors review notes before the audit report can be finalized.
C. The review notes may be cleared from the final documentation once the engagement supervisors concerns have been addressed
D. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program

Answer: C

Explanation:
* Introduction:
* Review notes are comments or questions posed by engagement supervisors during the review of workpapers to ensure audit quality and completeness.
* IIA Guidance on Review Notes:
* According to the IIA, review notes serve as a tool for engagement supervisors to seek additional evidence or clarification.
* Options Analysis:
* Option A: This is correct as per IIA guidance, once concerns have been addressed, review notes can be cleared from the final documentation.
* Option B: Management does not typically address review notes; these are internal audit processes.
* Option C: The CAE does not need to initial or sign the review notes, as the engagement supervisor's review is sufficient.
* Option D: While review notes must be addressed, they do not necessarily need to be retained after being resolved.
* Conclusion:
* The correct procedure allows for review notes to be cleared once the engagement supervisor's concerns are addressed, streamlining the documentation process.

NEW QUESTION # 88
Which of the following is the next step in understanding a business process once an internal auditor has identified the process?

A. Determine process inputs.
B. Determine process outputs
C. Determine process activities.
D. Determine process goals

Answer: C

Explanation:
Once an internal auditor has identified a business process, the next step is to understand the specific activities involved in that process. This includes mapping out each step or action taken within the process to gain a detailed understanding of how it operates. Identifying process activities helps in evaluating the efficiency, effectiveness, and potential risks associated with the process

NEW QUESTION # 89
In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

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

Answer: D

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.
* Scenario Analysis:
* Option A: Previous consulting assignments may raise concerns but do not inherently impair independence if managed correctly.
* Option B: A historical role in accounting functions is less problematic if sufficient time has passed and there is no ongoing influence.
* Option C: Having been the payroll manager presents a direct conflict of interest, compromising the CAE's objectivity.
* Option D: Reviews following consulting assignments are common practice and do not necessarily indicate a conflict.
* Conclusion:
* It is problematic for the CAE to provide assurance over payroll functions if they were previously the payroll manager, as this creates a clear conflict of interest and threatens audit objectivity.

NEW QUESTION # 90
Which of the following statements is true regarding internal auditors and other assurance providers?

A. internal auditors can rely on the work of other assurance providers only if the other assurance providers report directly to the board
B. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit hours.
C. Internal auditors should always reperform and validate audit work completed by external assurance providers.
D. Assurance providers who report to management and/or are part of management cannot provide control self-assessments services

Answer: B

Explanation:
* Collaboration with Compliance Teams: Internal auditors often collaborate with internal compliance teams to leverage their work. This allows auditors to gain insights and expand their audit coverage efficiently.
* IIA Standards: According to the Institute of Internal Auditors (IIA), internal auditors can rely on the work of other assurance providers, including internal compliance teams, as long as the auditors assess the adequacy and competency of the compliance team's work.
* Efficiency in Audit Coverage: By relying on internal compliance teams, internal auditors can ensure comprehensive coverage of the organization without significantly increasing direct audit hours, thus
* enhancing efficiency.

NEW QUESTION # 91
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?

A. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments
B. in order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year
C. Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.
D. Quality assessments focus on the internal audit activity's structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.

Answer: D

Explanation:
Understanding Quality Assessments: Quality assessments in internal audit activities are designed to evaluate various aspects such as the structure of the internal audit activity, relationships with stakeholders, compliance with the IIA Standards, and the proficiency of internal audit staff.
Internal Assessments: These include ongoing monitoring of the performance of the internal audit activity and periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.
External Assessments: External assessments should be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization to ensure objectivity and comprehensiveness.
Focus Areas: Quality assessments should focus on compliance with the IIA Standards, the effectiveness of the internal audit activity's structure, the quality of relationships with stakeholders, and the proficiency and continuous professional development of internal audit staff.
Continuous Improvement: The quality assurance and improvement program (QAIP) should be designed to enable the internal audit activity to add value and improve an organization's operations. It helps ensure that the internal audit activity is in compliance with the IIA Standards and Code of Ethics and continuously improves.

NEW QUESTION # 92
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