IIA Qualified Info Systems Auditor CIA Challenge - IIA-CHAL-QISA Free Exam Questions

A. Chair should determine the appropriateness of the current strategic risks.

B. Chair should learn the current risk management system of the company

C. Chair should learn the current organizational culture of the company.

D. Chair should gain an understanding of the needs of key stakeholders.

A. Allow the internal auditors to acquire the needed skills while performing the engagement.

B. Supervise the assigned internal auditors throughout the engagement.

C. Decline the engagement request.

D. Assign the engagement to a more senior internal auditor.

A. Determine process inputs.

B. Determine process outputs

C. Determine process activities.

D. Determine process goals

A. Engagement supervisors

B. Individual internal auditors

C. Chief audit executive.

D. The board

A. The most recent risk assessment conducted by management of the area to be reviewed.

B. The preliminary risk assessment performed by internal auditors planning the engagement.

C. The requests of operational and senior management throughout the organization.

D. The organizational chart, business objectives, and policies and procedures of the area to be reviewed.

A. Control environment.

B. Data retention.

C. Physical security.

D. Information security.

A. internal auditors meet with operational management at each phase of the audit process.

B. Internal auditors work collaboratively with their engagement team.

C. Internal auditors complete a program of continuing professional development.

D. Internal auditors adhere to The IIA's Code of Ethics.

A. Verify that organizational objectives are aligned with each departments objectives.

B. Evaluate how the organization manages fraud risk.

C. Ensure risk responses are aligned with industry standards

D. Establish procedures for improving risk management processes.

A. Focus

B. Differentiation

C. Cost leadership.

D. Innovation

A. The audit committee has reviewed the annual self-assessment results and approved the use of the clause.

B. Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.

C. The self-assessment results were validated by a qualified external review team three years prior.

D. The internal audit charter, approved by the audit committee, requires conformance with the Standards

A. Completing a skills assessment and development plan for targeted training needs.

B. Requesting to be part of all engagements on the annual audit plan

C. Attending a webinar on how to use data analytics

D. Attending a series of locally offered training courses.

A. An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.

B. A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures

C. A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.

D. A team of available internal auditors should be assembled and should consult with an external nonaudit expert on chemical waste disposal to plan and conduct the engagement.