Official IIA-CHAL-QISA Study Guide - IIA-CHAL-QISA Free Test Questions

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IIA IIA-CHAL-QISA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Qualified Info Systems Auditor CIA Challenge Exam
Exam Number:	IIA-CHAL-QISA
Certificate Validity Period:	Lifetime (CIA certification validity subject to IIA CPE requirements)
Related Certifications:	Certified Information Systems Auditor (CISA) Certified Internal Auditor (CIA)
Available Languages:	English, Other languages as available through local Pearson VUE test centres
Exam Duration:	180 minutes
Passing Score:	600 (scaled score)
Real Exam Qty:	150
Exam Price:	$1,245 USD (approx)
Exam Format:	Multiple choice
Sample Questions:	IIA IIA-CHAL-QISA Sample Questions
Exam Way:	Delivered via Pearson VUE test centres computer-based; no online proctoring
Pre Condition:	Must be an active Certified Information Systems Auditor (CISA) holder and provide proof of good standing.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/challenge-exam/information-systems/

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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

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q23-Q28):

NEW QUESTION # 23
Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding Which of the following is a reason to use narrative memoranda?

A. To identify individuals who perform key roles
B. To explain a simple process.
C. To document which outputs support other activities.
D. To create a detailed risk assessment

Answer: B

Explanation:
Introduction:
Internal auditors use process mapping to document and understand the steps involved in a process.
Purpose of Narrative Memoranda:
Narrative memoranda are written descriptions that outline the steps of a process, often used when the process is straightforward.

NEW QUESTION # 24
Which of the following statements is true regarding corporate social responsibility (CSR)?

A. Despite significant corporate resources spent on CSR reporting, investors generally do not rely on CSR information.
B. Many of the areas explored by CSR are normally included in an audit universe or annual audit plan
C. Typically, operating management does not have a major role to play based on the public nature of reporting
D. Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary.

Answer: D

Explanation:
Introduction:
Corporate Social Responsibility (CSR) involves companies taking responsibility for their impact on society and the environment beyond statutory obligations.
Nature of CSR Reporting:
CSR reporting is generally voluntary, although some regions and industries may have mandatory requirements.

NEW QUESTION # 25
An internal auditor concludes that a control operates effectively only 60% of the time.
The auditor should conclude that:

A. The control is ineffective.
B. The control eliminates risk.
C. The control is properly designed.
D. No deficiency exists.

Answer: A

Explanation:
Controls must operate consistently to be effective. Significant operating failures indicate ineffective control performance.

NEW QUESTION # 26
Which of the following is most likely the subject of a periodic report from the chief audit executive to the board?

A. Oversight of the coordination between the internal audit activity and independent outside auditors
B. A complete, accurate, and comprehensive account of engagement observations and recommendations.
C. Management's assertions regarding the system of internal controls.
D. The internal audit activity's purpose, authority, responsibility, and performance relative to plan.

Answer: D

Explanation:
Introduction:
The chief audit executive (CAE) has a crucial role in reporting to the board on various aspects of the internal audit activity (IAA).
Importance of Reporting:
Periodic reports from the CAE to the board are essential for ensuring transparency and providing oversight on the IAA's performance and alignment with organizational objectives.

NEW QUESTION # 27
Applying ISO 31000; which of the following is part of the external context for risk management?

A. Risk treatment method based on risk evaluation.
B. Organizational culture, objectives, and processes.
C. The regulatory and competitive environment.
D. The method of determining the risk level

Answer: C

NEW QUESTION # 28
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