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IIA IIA-CHAL-QISA Exam Syllabus Topics:

SectionObjectives
Exam Blueprint (Broad Domains)- Internal Audit Practice and Knowledge
- Other CIA Knowledge Areas (aligned to Global Internal Audit Standards)
- Information Systems Audit Topics Not Covered by CISA

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IIA Qualified Info Systems Auditor CIA Challenge Exam Sample Questions (Q76-Q81):

NEW QUESTION # 76
The internal audit activity is responsible for which of the following actions related to an organization's internal controls9

Answer: D

Explanation:
Internal audit activities include evaluating the effectiveness and efficiency of internal controls, and part of this process involves analyzing and advising on the cost-benefit relationship of control activities.
This function helps ensure that the internal controls in place are not only effective in mitigating risks but are also economically justified


NEW QUESTION # 77
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?

Answer: B

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.


NEW QUESTION # 78
Which of the following internal audit activity staffing models has the disadvantage that auditors are always new and in training?

Answer: B

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.


NEW QUESTION # 79
Which of the following is the next step in understanding a business process once an internal auditor has identified the process?

Answer: A

Explanation:
Once an internal auditor has identified a business process, the next step is to understand the specific activities involved in that process. This includes mapping out each step or action taken within the process to gain a detailed understanding of how it operates. Identifying process activities helps in evaluating the efficiency, effectiveness, and potential risks associated with the process


NEW QUESTION # 80
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?

Answer: C

Explanation:
Introduction:
In a vertically centralized organization, decision-making is concentrated among a small management team, potentially leading to various risks.


NEW QUESTION # 81
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