Updated IIA IIA-CHAL-QISA Exam Questions And Answer

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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 (Q35-Q40):

NEW QUESTION # 35
Who is responsible for ensuring internal auditors continuing professional development*

A. The board
B. Engagement supervisors
C. Chief audit executive.
D. Individual internal auditors

Answer: D

Explanation:
* Introduction:
* Continuing Professional Development (CPD) is essential for internal auditors to maintain and enhance their skills and knowledge.
* Responsibility for CPD:
* While the organization and CAE provide support and resources, the primary responsibility for ensuring CPD rests with the individual internal auditors.
* Options Analysis:
* Option A: Individual internal auditors are responsible for their own CPD.
* Option B: The CAE facilitates opportunities for CPD but is not solely responsible.
* Option C: The board oversees overall governance and strategy but not individual CPD.
* Option D: Engagement supervisors support auditors in their roles but do not manage their CPD.
* Conclusion:
* Individual internal auditors are responsible for ensuring their own continuing professional development.

NEW QUESTION # 36
According to IIA guidance, which of the following statements is true regarding audit workpapers?

A. Audit workpaper preparation contributes to the professional development of the internal audit staff.
B. Review notes on audit workpapers must be retained to provide a record of questions raised by the reviewer.
C. Management of the department being audited should review the prepared workpapers for accuracy.
D. Audit workpaper documentation policies are reviewed and approved by the audit committee.

Answer: A

Explanation:
Audit workpapers are essential documents that provide evidence of the audit work performed and the conclusions reached.

NEW QUESTION # 37
An auditor identifies a conflict between management's risk appetite and actual business practices.
What is the MOST appropriate audit conclusion?

A. Governance is fully effective.
B. Internal controls are operating effectively.
C. Fraud has occurred.
D. Risk management processes may be ineffective.

Answer: D

Explanation:
A disconnect between stated risk appetite and actual behavior suggests weaknesses in risk governance and oversight.

NEW QUESTION # 38
Which of the following statements best describes the difference between risk appetite and risk tolerance?

A. Risk appetite applies to specific objectives, while risk tolerance refers to an organization's general attitude toward risk.
B. Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management
C. There is no significant difference between the two terms
D. Risk appetite refers to an organization's general level of acceptance, while risk tolerance is amore specific and subordinate concept

Answer: D

Explanation:
* Definition of Risk Appetite:Risk appetite is the amount and type of risk an organization is willing to pursue or retain to achieve its objectives. It reflects the organization's overall approach to risk-taking and is typically articulated at the highest level of the organization.

NEW QUESTION # 39
Which of the following internal audit activities is performed in the design evaluation phase?

A. The internal auditor identifies the controls over segregation of duties.
B. The internal auditor checks a process for completeness.
C. The internal auditor reviews prior audits and workpapers
D. The internal auditor communicates the audit results to management

Answer: A

Explanation:
To determine which internal audit activity is performed in the design evaluation phase, it's essential to understand what each phase in the audit process entails. The design evaluation phase involves assessing whether the design of controls is adequate to mitigate risks to acceptable levels.
* Option A: The internal auditor reviews prior audits and workpapers.
* This activity typically occurs during the planning phase of an audit. Reviewing prior audits and workpapers helps the auditor understand the scope, findings, and context of previous audits, providing valuable information for planning the current audit.
* Option B: The internal auditor identifies the controls over segregation of duties.
* Identifying controls, particularly those related to segregation of duties, is a key part of the design evaluation phase. In this phase, the auditor assesses whether the control design, including segregation of duties, is sufficient to prevent or detect errors and fraud.
* Option C: The internal auditor checks a process for completeness.
* Checking a process for completeness is more aligned with the testing phase, where the auditor evaluates the operational effectiveness of controls. During this phase, the auditor ensures that all parts of a process are functioning as intended.
* Option D: The internal auditor communicates the audit results to management.
* Communicating audit results occurs in the reporting phase, after the audit fieldwork is complete.
In this phase, the auditor summarizes findings, conclusions, and recommendations and presents them to management.

NEW QUESTION # 40
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