Exam IIA IIA-CHAL-QISA Papers | IIA-CHAL-QISA Associate Level Exam

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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	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	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.

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q34-Q39):

NEW QUESTION # 34
According to IIA guidance, which of the following statements is true regarding due professional care?

A. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist.
B. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
C. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost
D. Internal auditors must exercise due professional care to ensure that all significant risks will be identified.

Answer: B

Explanation:
Due professional care is a critical concept in internal auditing, ensuring that auditors conduct their work with the necessary diligence and competence.
* Definition and Standards:According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1220 - Due Professional Care, internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.

NEW QUESTION # 35
Which of the following internal audit activity staffing models has the disadvantage that auditors arealways new and in training?

A. Center of competence model.
B. Career model
C. Hybrid model
D. Rotational model.

Answer: D

Explanation:
Understanding Staffing Models: Internal audit activity staffing models vary in structure and approach, each with its advantages and disadvantages. The rotational model involves assigning employees from various departments to the internal audit activity for a fixed period before they rotate back to their original or new roles within the organization.
Rotational Model Disadvantages:
* Continuous Training: A key disadvantage of the rotational model is that auditors are often new and in training. This model means that there is a constant influx of new staff who may lack extensive audit experience, requiring continuous training and development efforts.
* Consistency and Expertise: This can impact the consistency and depth of audit expertise within the
* internal audit activity, as the auditors are frequently changing.
Comparison with Other Models:
* Career Model: Auditors build long-term careers within the internal audit activity, leading to high levels of expertise and consistency.
* Center of Competence Model: This model involves a centralized team of audit professionals who provide specialized audit services across the organization, ensuring high levels of competence.
* Hybrid Model: Combines elements of multiple models to balance the benefits and mitigate the drawbacks of each approach.
References:
* The rotational model's major drawback of auditors always being new and in training highlights the challenges in maintaining a stable and highly skilled audit team. Continuous training efforts are required to ensure the effectiveness of this staffing model.

NEW QUESTION # 36
According to IIA guidance, which of the following is a limitation of a heat map?

A. Impact and likelihood at times cannot be differentiated as to which is more important.
B. A heat map cannot be used unless a risk and control matrix has been developed.
C. Impact cannot be represented on a heat map unless it is quantified in financial terms
D. Qualitative factors cannot be incorporated into a heat map

Answer: A

Explanation:
Introduction:
Heat maps are tools used in risk management to visualize the impact and likelihood of risks.
Limitations of Heat Maps:
Despite their usefulness, heat maps have several limitations, including difficulties in prioritizing risks when impact and likelihood are closely matched.

NEW QUESTION # 37
Which of the following best describes the internal audit activity's responsibility within a risk and control framework?

A. The internal audit activity implements the internal control framework and advises management regarding best practices
B. The internal audit activity verifies that management has met its responsibility for implementing effective controls.
C. The internal audit activity provides direction regarding internal controls implementation.
D. The internal audit activity constitutes the first line of defense in effective risk management.

Answer: B

Explanation:
Introduction:
The role of the internal audit activity within a risk and control framework is to provide independent assurance that management has established and is maintaining effective internal controls.
Responsibilities of Internal Audit:
Internal auditors evaluate and monitor the effectiveness of internal controls, ensuring they are designed and operating effectively to mitigate risks and achieve organizational objectives.

NEW QUESTION # 38
Which of the following is the PRIMARY objective of IT general controls?

A. Ensure reliability of information systems.
B. Improve employee productivity.
C. Reduce operational staffing.
D. Eliminate all cyber threats.

Answer: A

Explanation:
ITGCs support the confidentiality, integrity, and availability of systems and information.

NEW QUESTION # 39
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