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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Objectives
Topic 1: Essentials of Internal Auditing	- Internal audit fundamentals and governance - Ethics and professional standards
Topic 2: Practice of Internal Auditing	- Audit execution and evidence collection - Audit planning and risk assessment
Topic 3: Business Knowledge for Internal Auditing	- Financial and managerial accounting basics - Information systems and IT auditing concepts

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IIA-CHAL-QISA Praxisprüfung & IIA-CHAL-QISA Fragenpool

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IIA Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA Prüfungsfragen mit Lösungen (Q142-Q147):

142. Frage
During which phase of the contracting process are contracts drafted for a proposed business activity'

A. Bidding phase.
B. Management phase
C. Initiation phase.
D. Development phase.

Antwort: D

Begründung:
Contracts are typically drafted during the development phase of the contracting process. This phase follows the initiation and bidding phases and involves detailed negotiations and the preparation of formal agreements that outline the terms and conditions of the proposed business activity. This ensures that both parties have a clear understanding of their obligations and expectations before the contract is finalized and executed

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

Antwort: A

Begründung:
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.

144. Frage
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

A. To fulfill regulatory and compliance requirements.
B. To facilitate the conduct of risk assessment
C. To enable Triple Bottom Line reporting capability.
D. To achieve and maintain sustainable development.

Antwort: D

Begründung:
Implementing environmental and social safeguards aligns with the broader organizational goal of achieving sustainable development.
These safeguards ensure that the organization operates in a manner that is environmentally responsible and socially conscious, which is crucial for long-term sustainability

145. Frage
At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

A. The auditor breached the conflict of interest standard by accepting payment for travel costs
B. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards
C. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.
D. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

Antwort: D

Begründung:
Understanding Confidentiality: According to the IIA Code of Ethics, internal auditors are required to respect the value and ownership of information they receive and not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Presentation Details: In this scenario, the internal auditor presented sample data derived from audit engagements performed for the organization. Even though the travel costs were covered by the conference organizers and the trip was approved by the CAE, neither the CAE nor management was aware of the specific content of the presentation.
Violation of Confidentiality: By disclosing information related to the organization's audit engagements without prior approval from management or the CAE, the auditor breached the confidentiality principle. The auditor should have sought permission before using and presenting any material related to the organization's internal operations.
IIA Standards: Standard 1310 - Requirements of the Quality Assurance and Improvement Program - states that internal auditors must adhere to the IIA's Code of Ethics and Standards. This includes maintaining confidentiality and obtaining necessary approvals before disclosing any organizational information.
References:
* The principle of confidentiality is clearly violated when information is shared without proper authorization, regardless of the perceived impact on the organization. The IIA Code of Ethics emphasizes the importance of obtaining appropriate permissions to prevent unauthorized disclosures.

146. Frage
The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review Which of the following would be the most appropriate approach?

A. A team of available internal auditors should be assembled and should consult with an external nonaudit expert on chemical waste disposal to plan and conduct the engagement.
B. A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.
C. A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures
D. An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.

Antwort: A

Begründung:
* Skill Gap Identification:Internal auditors lack the necessary expertise in chemical waste disposal.
* Consulting Experts:Engaging an external nonaudit expert ensures that the internal audit team receives the necessary technical knowledge to conduct an effective review.
* Team Assembly:By assembling a team of internal auditors and consulting an external expert, the organization leverages both internal audit capabilities and external technical expertise.
* Ensuring Competence:This approach ensures that the internal audit activity complies with the IIA Standards, specifically Standard 1210 - Proficiency, which requires internal auditors to possess the knowledge, skills, and other competencies needed to perform their responsibilities.
References:
* IIA Standard 1210 - Proficiency .

147. Frage
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