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IIA IIA-CHAL-QISA Exam Overview:

IIA IIA-CHAL-QISA Exam Syllabus Topics:

IIA Qualified Info Systems Auditor CIA Challenge: Frequently Asked Questions

IIA Qualified Info Systems Auditor CIA Challenge Sample Questions:

Question 1

During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as the are earning a significantly higher salary. The auditor noted the names and amounts of each; and he planned to prepare a request to the chief audit executive for a salary Increase based on this Information. Which of the following IIA Code of Ethics principles was violated in this scenario?

A. Competency.
B. integrity
C. Confidentiality
D. Objectivity.

Question 2

Which of the following would most likely form part of the engagement scope?

A. Both random and judgmental samplings will be used during the engagement
B. Potential legislation on privacy topics will be employed as a compliance target O Wire transfers that exceeded $10,000 in the last 12 months will be analyzed.
C. The probability of significant errors will be considered via risk assessment.

Question 3

Which of the following is an example of a properly supervised engagement?

A. The auditor in charge provides reasonable assurance that engagement objectives were met
B. A new internal auditor is accompanied by an experienced auditor during a highly sensitive fraud investigation.
C. The senior internal auditor requires each auditor to review and initial colleagues' workpapers for completeness and format
D. Auditors are asked to keep a daily record of their activity for review by the auditor in charge following the engagement.

Question 4

An internal auditor concludes that a control operates effectively only 60% of the time.
The auditor should conclude that:

A. No deficiency exists.
B. The control is properly designed.
C. The control eliminates risk.
D. The control is ineffective.

Question 5

At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

A. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards
B. The auditor breached the conflict of interest standard by accepting payment for travel costs
C. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.
D. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

Solutions: