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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Weight	Objectives
Internal Audit Practice	40%	- Audit planning and execution 1. Data collection and analysis techniques 2. Engagement planning and scope definition 3. Evidence gathering and documentation - Communicating results and monitoring progress 1. Reporting findings and recommendations 2. Follow-up and monitoring of corrective actions
Internal Audit Basics	20%	- Foundational concepts and standards 1. International Professional Practices Framework 2. Ethics and professional conduct - Governance, risk, and control 1. Risk management processes and methodologies 2. Internal control frameworks and evaluation 3. Governance frameworks and principles
Information Systems and Technology Audit	40%	- Information systems audit process 1. Business continuity and disaster recovery audit 2. Cybersecurity and information security audit 3. Auditing infrastructure, applications, and data - IT governance and management 1. IT strategy, policies, and procedures 2. IT risk assessment and control

Section

Weight

Objectives

Internal Audit Practice

40%

- Audit planning and execution

1. Data collection and analysis techniques
2. Engagement planning and scope definition
3. Evidence gathering and documentation

- Communicating results and monitoring progress

1. Reporting findings and recommendations
2. Follow-up and monitoring of corrective actions

Internal Audit Basics

20%

- Foundational concepts and standards

1. International Professional Practices Framework
2. Ethics and professional conduct

- Governance, risk, and control

1. Risk management processes and methodologies
2. Internal control frameworks and evaluation
3. Governance frameworks and principles

Information Systems and Technology Audit

40%

- Information systems audit process

1. Business continuity and disaster recovery audit
2. Cybersecurity and information security audit
3. Auditing infrastructure, applications, and data

- IT governance and management

1. IT strategy, policies, and procedures
2. IT risk assessment and control

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q144-Q149):

NEW QUESTION # 144
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?

A. It documents existing measures that manage risks in the area under review
B. it documents preliminary information useful to the audit team.
C. It documents events that could hinder the achievement of process objectives.
D. It documents the audit steps and procedures to be performed.

Answer: D

Explanation:
The planning memorandum serves as a comprehensive blueprint for an audit engagement, outlining the specific steps, procedures, and strategies that will be employed to carry out the audit. According to IIA guidance, the purpose of this document is to ensure that the audit team is well-prepared and that the audit process is systematic and thorough.
Documentation of Audit Steps and Procedures: The primary purpose of a planning memorandum is to detail the steps and procedures that the audit team will follow. This ensures consistency and clarity throughout the audit process and provides a clear framework for team members to follow.
Preparation and Coordination: It serves as a preparatory document that helps in coordinating the activities of the audit team, ensuring that everyone is aware of their roles and responsibilities.
Practical Example: If an audit is being conducted on the financial reporting processes, the planning memorandum would include specific procedures for testing internal controls over financial reporting, timelines for each phase of the audit, and responsibilities assigned to each team member.
Risk Management: While it includes information on preliminary risks, its main focus is on documenting the audit steps rather than managing risks or existing measures, which would be covered in other documents or sections of the audit plan.

NEW QUESTION # 145
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?

A. More frequent external assessments can serve as an equivalent substitute for internal assessments.
B. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.
C. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.
D. A change in senior management or internal audit leadership may change expectations and commitment to conformance

Answer: D

Explanation:
* Introduction:
* The frequency of external assessments for the internal audit activity (IAA) is typically every five years. However, certain circumstances may necessitate more frequent assessments.
* Reasons for More Frequent Assessments:
* Significant organizational changes or shifts in internal audit leadership can impact the effectiveness and alignment of the internal audit function with organizational goals.
* Options Analysis:
* Option A: While changes in accounting policies might warrant review, they do not specifically necessitate a more frequent external assessment.
* Option B: More frequent external assessments cannot substitute for ongoing internal assessments, which are continuous and serve different purposes.
* Option C: Reciprocal external assessments can be cost-effective but are not a primary reason for increased frequency.
* Option D: Changes in senior management or internal audit leadership can lead to shifts in expectations and commitment to compliance, thus justifying more frequent external assessments to ensure continued alignment and conformance with standards.
* Conclusion:
* The most appropriate reason for a chief audit executive (CAE) to conduct an external assessment more frequently than five years is when there is a change in senior management or internal audit leadership, as this may alter expectations and commitment to conformance.

NEW QUESTION # 146
An internal audit activity has to confirm the validity of the activities reported by a grantee that received a chantable contribution from the organization Which of the following methods would best help meet this objective?

A. Reconciling general ledger accounts used by management of the area under review for reflecting expenses on charitable contributions
B. Visiting the grantee to assess whether the execution of the project was in line with the defined grant scope.
C. Interviewing employees of the corporate affairs department, which is responsible for charitable activities
D. Verifying that the grantee's final report is in line with what was depicted in the initial budget request.

Answer: B

Explanation:
Introduction:
When verifying the validity of activities reported by a grantee, it is essential to gather evidence that the project was executed as intended and within the defined scope.
Effective Verification Methods:
A site visit allows the auditor to observe firsthand the activities and projects funded by the grant, ensuring they align with the grant's objectives and scope.

NEW QUESTION # 147
When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports
1.Announcing a series of internal audit engagements focusing on compliance with corporate sales-reporting policies.
2.Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3.Setting up a hotline for employees to report fraudulent behavior anonymously.
4.Assisting the controller in developing and monitoring a series of business process indicators, which are historically correlated with, but independent of. sales.

A. 1 and 2 only.
B. 3 and 4 only.
C. 2 and 4 only.
D. 2 and 3 only.

Answer: C

Explanation:
Corporate Policy Statement: Having the president and the board issue a statement stressing the importance of accurate management reporting and the negative consequences of intentional misreporting can help set a tone at the top. This reinforces the significance of ethical behavior and compliance with reporting policies across the organization.

NEW QUESTION # 148
Which of the following is an example of a directive control?

A. Supervisory review.
B. Exception reports
C. Segregation of duties
D. Training programs,

Answer: D

Explanation:
Directive controls are designed to encourage desired behavior or outcomes.
* Option A: Segregation of duties is a preventive control, not a directive control.
* Option B: Exception reports are detective controls.
* Option D: Supervisory review is also a preventive or detective control.
* Option C: Training programs are directive controls as they guide employees on the correct procedures and practices to follow.

NEW QUESTION # 149
......

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