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IIA IIA-CHAL-QISA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	CIA Challenge Exam for Qualified Information Systems Auditor (QISA)
Exam Number:	IIA-CHAL-QISA
Available Languages:	English
Related Certifications:	Certified Internal Auditor (CIA)
Certificate Validity Period:	No expiration (maintenance of certification requires continuing professional education - CPE)
Exam Format:	Multiple-choice questions, Computer-based testing
Passing Score:	600/750 (scaled score)
Recommended Training:	IIA Official CIA Learning System IIA CIA Exam Preparation Resources
Exam Registration:	CIA Certification Registration (IIA) Pearson VUE CIA Exam Scheduling
Sample Questions:	IIA IIA-CHAL-QISA Sample Questions
Exam Way:	Computer-based testing via Pearson VUE test centers or online proctored exam (availability may vary by region).
Pre Condition:	Eligibility typically requires a recognized information systems audit qualification or equivalent professional experience accepted under the IIA CIA Challenge Exam pathway.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 3	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.

IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q80-Q85):

NEW QUESTION # 80
Which of the following provides the BEST indication of a mature cybersecurity governance program?

A. Antivirus software is installed.
B. Password policies are documented.
C. Security incidents are reported to regulators.
D. Cybersecurity risks are integrated into enterprise risk management.

Answer: D

Explanation:
Mature cybersecurity governance integrates cyber risk into broader organizational governance and risk management frameworks.

NEW QUESTION # 81
Which of the following processes does the board manage to ensure adequate governance?

A. Develop strategies to mitigate the risks to achieving the organization's objectives
B. Select board members with necessary knowledge and skills.
C. Develop, approve, and execute the strategic plan of the organization
D. Establish and measure performance objectives for the internal audit activity

Answer: C

Explanation:
The board manages several key processes to ensure adequate governance within an organization, one of which is the development, approval, and execution of the strategic plan. This process is critical because it defines the organization's direction, goals, and the actions required to achieve these goals.
* Strategic Planning: The board plays a pivotal role in setting the organization's strategic direction, which includes establishing long-term goals and defining the means to achieve them.
* Performance Measurement: While the board may establish and measure performance objectives for the internal audit activity, this is part of a broader governance framework.
* Risk Management: The board also develops strategies to mitigate risks, ensuring that the organization
* can achieve its objectives effectively.
Thus, the most comprehensive governance-related process managed by the board involves strategic planning

NEW QUESTION # 82
An internal auditor discovered fraud while performing an audit of an organization's procurement process.
Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?

A. Greater assurance that procurement frauds will be detected in a timely manner
B. Improved capability of evaluating fraud risks within the organization.
C. Enhanced capability to prevent frauds from occurring.
D. Greater understanding of fraud through better evidence collection

Answer: D

Explanation:
Forensic auditing techniques provide a systematic approach to collecting and analyzing evidence related to fraud. The primary benefit of these techniques is the enhanced ability to gather comprehensive and detailed evidence, which leads to a greater understanding of how the fraud occurred and who was involved. This detailed evidence collection supports legal proceedings and helps in identifying control weaknesses that need to be addressed to prevent future frauds.
References:
* "Forensic Auditing: Principles and Practices," which outlines the importance of evidence collection in understanding and combating fraud.

NEW QUESTION # 83
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

A. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit act/vity.
B. The board seeks senior managements recommendation before approving the annual salary adjustment of the CAE.
C. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline
D. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer

Answer: B

Explanation:
Independence Requirement: The IIA's mandatory guidance emphasizes the importance of the CAE's independence to ensure unbiased internal audit activities.
Conflict of Interest: Seeking senior management's recommendation for the CAE's salary adjustment can create a conflict of interest and potentially compromise the CAE's independence.
Best Practices: To maintain independence, the CAE's compensation should be determined by the board without influence from senior management.
Standard Compliance: According to the IIA's Attribute Standard 1110 ?Organizational Independence, the CAE must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities.

NEW QUESTION # 84
An internal auditor is performing testing to gather evidence regarding an organization's inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is The auditor's concern best describes which of the following risks?

A. Incorrect acceptance risk.
B. Tolerable misstatement risk
C. Incorrect rejection risk.
D. Anticipated misstatement risk

Answer: A

Explanation:
Introduction:
When performing audit testing, internal auditors must consider the risk that their sample may lead to incorrect conclusions about the accuracy of account balances.
Understanding Incorrect Acceptance Risk:
This risk refers to the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is. This is a type of sampling risk that auditors need to mitigate through proper sampling techniques and sufficient sample sizes.

NEW QUESTION # 85
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