Quiz 2026 IIA Updated IIA-CHAL-QISA Latest Test Dumps

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

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

Section

Weight

Objectives

Topic 1: Information Systems and Technology Audit

40%

- IT governance and management

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

- Information systems audit process

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

Topic 2: Internal Audit Practice

40%

- Communicating results and monitoring progress

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

- Audit planning and execution

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

Topic 3: 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. Governance frameworks and principles
3. Internal control frameworks and evaluation

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q76-Q81):

NEW QUESTION # 76
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. Undertaking all engagements that management requests of the internal audit activity.
C. Ensuring the internal audit activity reports functionally to the board of directors
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 # 77
Which of the following best describes why an internal audit activity would consider sending written preliminary observations to the audit client?

A. Written and verbal observations are equally effective.
B. Written observations allow for more interpretation.
C. Written observations limit premature agreement
D. Written observations help the internal auditors express the significance.

Answer: A

Explanation:
Audit workpapers are essential documents that provide evidence of the audit work performed and the conclusions reached.
* Option A: While review notes can be useful, they do not need to be retained if they do not add value to the audit evidence.
* Option B: Audit workpaper documentation policies are typically established by the internal audit department, not reviewed or approved by the audit committee.
* Option C: Management should not review the workpapers for accuracy as this could compromise the independence of the audit.
* Option D: Preparing workpapers helps auditors document their work thoroughly, facilitating learning and professional development.

NEW QUESTION # 78
Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

A. Establish the internal audit activity's position within the organization in an audit charter
B. Adopt written policies and procedures for the internal audit activity, approved by the board.
C. Appoint the chief audit executive as a member of the board.
D. Ensure the chief audit executive reports administratively to the audit committee.

Answer: A

Explanation:
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility.
Establishing the internal audit activity's position within the organization in an audit charter ensures independence and objectivity by clearly stating the internal audit's role and its reporting lines. The charter should be approved by the board and senior management to reinforce its authority and protect the internal audit activity from undue influence by management

NEW QUESTION # 79
The organization's internal audit charter was last updated six years ago to update the charter, which of the following actions is most appropriate for the chief audit executive to take?

A. Use an internal audit charter template from another organization that operates within the same industry.
B. Identify an individual within the internal audit activity who has in-depth knowledge of mandatory IIA guidance elements to address any gaps or areas of the current version of the charter that could be improved
C. Wait for the next external assessment and address all of the missing information in the charter based on the recommendations from the external assessment team
D. Perform a review of HA guidance to become acquainted with the latest mandatory elements prior to updating the charter

Answer: D

Explanation:
The chief audit executive should review the latest guidance from the Institute of Internal Auditors (IIA) to ensure the internal audit charter complies with current standards. This approach ensures the charter reflects up-to-date practices and mandatory elements, maintaining the integrity and effectiveness of the internal audit function.

NEW QUESTION # 80
Which of the following activities Is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

A. Planning an engagement of the area in which fraud is suspected.
B. Employing audit tests to detect fraud
C. Completing a process review to improve controls to prevent fraud.
D. Interrogating a suspected fraudster.

Answer: D

Explanation:
Specialized Knowledge: Interrogating a suspected fraudster requires specialized knowledge and skills that go beyond the typical expertise of internal auditors. This includes understanding interrogation techniques, legal implications, and psychological aspects.
Fraud Specialist: A fraud specialist is trained in conducting investigations, including interrogations, and can provide valuable insights and evidence in cases of suspected fraud.
IIA Standards: According to Standard 1210.A2, internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.
Collaborative Approach:
* Fraud Investigations: Engaging a fraud specialist ensures that the investigation is conducted thoroughly and professionally, adhering to legal and ethical standards.
* Support to Internal Audit: The fraud specialist can provide support and guidance to the internal audit activity, enhancing the overall effectiveness of the fraud investigation.
References:
* Employing a fraud specialist to interrogate a suspected fraudster ensures that the investigation is handled with the necessary expertise and legal compliance, thereby increasing the chances of uncovering the truth and taking appropriate actions.

NEW QUESTION # 81
......

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