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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 (Q171-Q176):

NEW QUESTION # 171
When is an organic organizational structure likely to be more successful than a mechanistic organizational structure?

A. When a manufacturer has reliable resources and suppliers.
B. When an organization is infrequently affected by technological advances
C. When a manufacturing organization has stable demand for its products.
D. When an organization is subjected to strong political and social pressures

Answer: D

Explanation:
An organic organizational structure is more flexible and adaptive compared to a mechanistic structure. It is characterized by less formalization, decentralized decision-making, and a greater reliance on lateral communication. This type of structure is beneficial in environments that are dynamic and uncertain, such as when an organization faces strong political and social pressures. The flexibility of an organic structure allows the organization to respond more effectively to external changes and pressures.

NEW QUESTION # 172
Which of the following is the most important determinant of the objectives and scope of assurance engagements?
The organizational chart, business objectives, and policies and procedures of the area to be reviewed

A. The preliminary risk assessment performed by internal auditors planning the engagement.
B. The most recent risk assessment conducted by management of the area to be reviewed.
C. The requests of operational and senior management throughout the organization.

Answer: A

Explanation:
The primary determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks associated with the area under review and helps prioritize the audit efforts based on the significance and likelihood of these risks. This approach ensures that the engagement focuses on the most critical areas, thereby adding value to the organization.

NEW QUESTION # 173
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?

A. The external assessor must present the findings from the external assessment to senior management and the board upon completion.
B. Results of internal assessments need to be reported to the board at least once every five years.
C. Deficiencies within the internal audit activity must be reported to the board as soon as they are noted
D. Results of ongoing monitoring of the internal audit activity's performance must be reported to senior management and the board at least annually

Answer: D

Explanation:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) provide guidance on the reporting requirements of the quality assurance and improvement program. According to Standard 1320, "The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board." This communication must include the results of both internal and external assessments and ongoing monitoring. Specifically, the results of ongoing monitoring of the internal audit activity's performance should be reported to senior management and the board at least annually. This ensures that the internal audit activity maintains its proficiency, enhances its effectiveness, and complies with the Standards.

NEW QUESTION # 174
With regard to project management, which of the following statements about project crashing is true?

A. It leads to an increase in risk and often results in rework.
B. It is a compression technique in which resources are added to the project
C. It involves a revaluation of project requirements and/or scope.
D. It is an optimization technique where activities are performed in parallel rather than sequentially

Answer: B

Explanation:
Project crashing is a schedule compression technique used in project management to shorten the project duration without changing the project scope. It involves adding additional resources to critical path activities to complete them faster. This method can lead to increased costs but aims to reduce the project timeline effectively. Crashing is often used when project deadlines are tight and time is more critical than budget.

NEW QUESTION # 175
According to Herzberg's Two-Factor Theory of Motivation, which of the following factors are mentioned most often by satisfied employees9

A. Salary and status.
B. Responsibility and advancement
C. Peer relationships and personal life
D. Work conditions and security.

Answer: B

Explanation:
Herzberg's Two-Factor Theory, also known as the Motivation-Hygiene Theory, distinguishes between motivators and hygiene factors. Motivators, which are related to job content, lead to higherjob satisfaction and are intrinsic factors such as achievement, recognition, responsibility, and advancement. In contrast, hygiene factors, which are related to job context (e.g., salary, status, work conditions), do not lead to higher satisfaction but can cause dissatisfaction if missing.

NEW QUESTION # 176
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