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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 (Q53-Q58):

NEW QUESTION # 53
Which of the following statements is true regarding internal auditors and other assurance providers?

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

Answer: D

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 # 54
A multinational organization has multiple divisions that sell their products internally to other divisions When selling internally, which of the following transfer prices would lead to the best decisions for the organization?

A. Full cost plus a markup.
B. Market price of the product.
C. Variable cost plus a markup.
D. Full cost

Answer: B

Explanation:
Using the market price of the product for internal transfer pricing leads to the best decisions for the organization because it reflects the true economic value of the goods or services being transferred. This method promotes efficiency and fairness within the divisions.
Economic Value: Market price reflects the true economic value, ensuring that the internal transactions are conducted at fair and competitive prices.
Performance Measurement: It provides a consistent basis for evaluating the performance of different divisions, as they are measured against external market conditions.
Resource Allocation: Helps in optimal allocation of resources by ensuring that internal transactions are economically justified and comparable to external transactions.

NEW QUESTION # 55
An auditor finds no evidence supporting management's assertion that a key control operates daily.
The auditor should:

A. Remove the control from the audit scope.
B. Conclude the control is operating effectively.
C. Consider the control ineffective until evidence is obtained.
D. Accept management's explanation.

Answer: C

Explanation:
Audit conclusions must be supported by sufficient and appropriate evidence. Unsupported assertions are not evidence.

NEW QUESTION # 56
According to IIA guidance, which of the following is true regarding typical fraud schemes?
1.A diversion occurs when an employee has an undisclosed personal economic interest in a transaction that adversely affects the organization
2.Tax evasion is intentional reporting of false or misleading information on a tax return by an organization to reduce taxes owed.
3.Skimming involves stealing cash or assets from the organization and is normally concealed by adjusting the organization's records
4Disbursement fraud occurs when a person causes the organization to issue a payment for fictitious goods or services

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

Answer: D

Explanation:
* Diversion typically involves redirecting resources or assets for personal use, not just having an undisclosed interest.
* Tax evasion involves deliberate falsification of financial information to avoid tax liabilities.
* Skimming is taking cash before it is recorded in the accounting system, usually difficult to detect.
* Disbursement fraud involves creating fictitious invoices or vendors to divert funds.

NEW QUESTION # 57
An organization has experienced several phishing attacks.
Which control would MOST effectively reduce the likelihood of successful compromise?

A. Annual financial audits.
B. Enhanced employee security awareness training.
C. Increased physical security.
D. Quarterly inventory counts.

Answer: B

Explanation:
Because phishing exploits human behavior, user awareness and training represent a critical preventive control.

NEW QUESTION # 58
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