Exam IIA-CHAL-QISA Question | Valid IIA-CHAL-QISA Exam Syllabus

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

Section	Weight	Objectives
Information Systems and Technology Audit	40%	- Information systems audit process 1. Auditing infrastructure, applications, and data 2. Cybersecurity and information security audit 3. Business continuity and disaster recovery audit - IT governance and management 1. IT strategy, policies, and procedures 2. IT risk assessment and control
Internal Audit Basics	20%	- Governance, risk, and control 1. Internal control frameworks and evaluation 2. Governance frameworks and principles 3. Risk management processes and methodologies - Foundational concepts and standards 1. International Professional Practices Framework 2. Ethics and professional conduct
Internal Audit Practice	40%	- Audit planning and execution 1. Data collection and analysis techniques 2. Evidence gathering and documentation 3. Engagement planning and scope definition - Communicating results and monitoring progress 1. Reporting findings and recommendations 2. Follow-up and monitoring of corrective actions

Section

Weight

Objectives

Information Systems and Technology Audit

40%

- Information systems audit process

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

- IT governance and management

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

Internal Audit Basics

20%

- Governance, risk, and control

1. Internal control frameworks and evaluation
2. Governance frameworks and principles
3. Risk management processes and methodologies

- Foundational concepts and standards

1. International Professional Practices Framework
2. Ethics and professional conduct

Internal Audit Practice

40%

- Audit planning and execution

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

- Communicating results and monitoring progress

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

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Valid IIA-CHAL-QISA Exam Syllabus & Valid IIA-CHAL-QISA Test Vce

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q96-Q101):

NEW QUESTION # 96
In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

A. The CAE previously undertook a consulting assignment in that area to improve processes.
B. A couple of years ago, the CAE performed accounting functions for the payroll department.
C. The assurance review was initiated following issues identified during a consulting assignment requested by management.
D. Prior to becoming the CAE, the CAE was the payroll manager.

Answer: D

Explanation:
* Introduction:
* The independence and objectivity of the internal audit function are paramount, especially when the CAE has had prior involvement in the area under review.
* Scenario Analysis:
* Option A: Previous consulting assignments may raise concerns but do not inherently impair independence if managed correctly.
* Option B: A historical role in accounting functions is less problematic if sufficient time has passed and there is no ongoing influence.
* Option C: Having been the payroll manager presents a direct conflict of interest, compromising the CAE's objectivity.
* Option D: Reviews following consulting assignments are common practice and do not necessarily indicate a conflict.
* Conclusion:
* It is problematic for the CAE to provide assurance over payroll functions if they were previously the payroll manager, as this creates a clear conflict of interest and threatens audit objectivity.

NEW QUESTION # 97
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 provides direction regarding internal controls implementation.
C. The internal audit activity verifies that management has met its responsibility for implementing effective controls.
D. The internal audit activity constitutes the first line of defense in effective risk management.

Answer: C

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 # 98
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?

A. Teller, manager, and IT specialist
B. South, southwest and east.
C. Community, institutional, and agricultural banking
D. Mortgages, credit cards, and savings.

Answer: C

Explanation:
Customer Departmentalization: This method categorizes departments based on the type of customers they serve. It aligns services and strategies with the specific needs and characteristics of different customer groups.
Examples of Customer Departmentalization:
* Community Banking: Focuses on services tailored for local communities, often involving personal banking services.
* Institutional Banking: Caters to large organizations, offering specialized financial products and services.
* Agricultural Banking: Provides financial services to farmers and agricultural businesses, addressing their unique needs.
Comparison with Other Options:
* Product Departmentalization: Option B categorizes by products offered, such as mortgages and credit cards.
* Geographical Departmentalization: Option C categorizes by regions, such as south and southwest.
* Functional Departmentalization: Option D categorizes by job functions, such as teller and manager.
References:
* Customer departmentalization is exemplified by categorizing banking services into community, institutional, and agricultural sectors, focusing on the distinct needs of different customer groups.

NEW QUESTION # 99
Which of the following is the BEST example of a preventive IT control?

A. Log monitoring.
B. Multi-factor authentication.
C. Security incident investigation.
D. Exception reporting.

Answer: B

Explanation:
Multi-factor authentication prevents unauthorized access before it occurs, making it a preventive control.

NEW QUESTION # 100
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with managements decision, which of the following is the most appropriate next step for the CAE to take?

A. The CAE must discuss the matter with senior management
B. The CAE must discuss the matter with legal counsel.
C. The CAE must discuss the matter with key shareholders.
D. The CAE must discuss the matter with the board

Answer: D

Explanation:
* Introduction:
* The chief audit executive (CAE) must ensure that audit recommendations are appropriately addressed and that any disagreements with management's decisions are resolved effectively.
* Escalation Process:
* If the CAE disagrees with management's decision to not implement certain action plans, it is important to escalate the issue to the board to ensure that risks are properly managed and that there is accountability.
* Options Analysis:
* Option A: Discussing with senior management is a preliminary step but may not resolve the issue if there is still disagreement.
* Option B: Discussing with key shareholders is not typically within the CAE's direct line of reporting and may not be appropriate.
* Option C: Legal counsel can provide advice, but the final decision on audit matters typically rests with the board.
* Option D: The most appropriate step is for the CAE to discuss the matter with the board, as they have the ultimate oversight responsibility and can ensure that management's decisions align with the organization's risk management and governance frameworks.
* Conclusion:
* The CAE should discuss the matter with the board to ensure that management's decision is aligned with the organization's risk management strategy and to address any unresolved issues.

NEW QUESTION # 101
......

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