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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Topic	Details
Topic 1	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
Topic 2	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 3	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.

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q165-Q170):

NEW QUESTION # 165
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?

A. The provisions of the internal audit charter.
B. The policies and procedures of the internal audit activity.
C. The IIA's Code of Ethics.
D. The authority of the CEO.

Answer: A

Explanation:
Authority Source: The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. It grants internal auditors the right to access all records, personnel, and physical properties relevant to the performance of engagements.
Facilities Maintenance Reports: When an engagement supervisor contacts a third-party contractor for maintenance reports, the authority is derived from the internal audit charter, which ensures auditors have the necessary access to perform their duties.
Importance of the Charter: This ensures the independence and objectivity of the internal audit activity, providing a clear mandate for auditors to obtain information from external parties as needed.

NEW QUESTION # 166
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?

A. The external assessor must present the findings from the external assessment to senior management and the board upon completion.
B. Results of ongoing monitoring of the internal audit activity's performance must be reported to senior management and the board at least annually
C. Deficiencies within the internal audit activity must be reported to the board as soon as they are noted
D. Results of internal assessments need to be reported to the board at least once every five years.

Answer: B

Explanation:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) provide guidance on the reporting requirements of the quality assurance and improvement program.
According to Standard 1320, "The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board." This communication must include the results of both internal and external assessments and ongoing monitoring.
Specifically, the results of ongoing monitoring of the internal audit activity's performance should be reported to senior management and the board at least annually. This ensures that the internal audit activity maintains its proficiency, enhances its effectiveness, and complies with the Standards.

NEW QUESTION # 167
According to IIA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?

A. Developing policies and procedures for the internal audit activity
B. Ensuring the internal audit activity reports functionally to the board of directors
C. Undertaking all engagements that management requests of the internal audit activity.
D. Ensuring the internal audit activity is not found fallible during audit engagements.

Answer: A

Explanation:
* Professional Care:Ensuring that internal auditors demonstrate due professional care involves establishing clear policies and procedures that guide their activities.
* Guidance and Standards:These policies and procedures help ensure that the internal audit activity adheres to professional standards and best practices.
* Standard Compliance:According to the IIA's Performance Standard 2040 - Policies and Procedures, the CAE must establish policies and procedures to guide the internal audit activity.
* Quality Assurance:Properly developed policies and procedures contribute to the overall quality and effectiveness of the internal audit activity, ensuring that engagements are conducted with due professional care.
References:
* IIA Standard 2040 - Policies and Procedures .

NEW QUESTION # 168
According to IIA guidance, which of the following statements about analytical procedures is true?

A. Analytical procedures are computer-assisted audit techniques
B. Analytical procedures compare information against expectations
C. Analytical procedures provide internal auditors with explainable results.
D. Analytical procedures begin after the engagements planning phase.

Answer: B

Explanation:
Analytical Procedures: These procedures involve evaluating financial information by studying plausible relationships among both financial and non-financial data. They help auditors form expectations about account balances or other financial data and then compare actual results to these expectations.
Purpose: To identify any unusual or unexpected results that might indicate potential misstatements.
IIA Guidance on Analytical Procedures:
Comparison Against Expectations: This is the core aspect of analytical procedures. Auditors develop expectations based on their knowledge of the business, industry trends, historical data, and other relevant factors.
Engagement Phases: Analytical procedures can be applied in various phases of an audit, not just after the planning phase.

NEW QUESTION # 169
Which of the following statements best describes the difference between risk appetite and risk tolerance?

A. Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management
B. There is no significant difference between the two terms
C. Risk appetite applies to specific objectives, while risk tolerance refers to an organization's general attitude toward risk.
D. Risk appetite refers to an organization's general level of acceptance, while risk tolerance is a more specific and subordinate concept

Answer: D

Explanation:
Definition of Risk Appetite: Risk appetite is the amount and type of risk an organization is willing to pursue or retain to achieve its objectives. It reflects the organization's overall approach to risk- taking and is typically articulated at the highest level of the organization.
Definition of Risk Tolerance: Risk tolerance refers to the acceptable variation relative to the achievement of specific objectives. It is more granular and specific than risk appetite, detailing the levels of risk that are acceptable within the parameters set by the organization's risk appetite.

NEW QUESTION # 170
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