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

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IIA-CHAL-QISA Questions and Answers

Question # 1

According to IIA guidance, which of the following most appropriately justifies the CEO’s decision that the internal audit activity shall be responsible for risk management and Investigation at multinational organization?

A.

The recommendation of the parent office external auditors.

B.

The provisions of the internal audit charter.

C.

The authority of the CEO.

D.

The level of proficiency of the chief audit executive

Question # 2

An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?

A.

If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

B.

If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.

C.

if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

D.

If it is an assurance engagement, accept the assignment because the chief audit executive hadknowledge of the internal auditor's previous role when this engagement was assigned.

Question # 3

According to IIA guidance, which of the following steps should precede the development of audit engagement objectives?

A.

Identification of controls.

B.

Scope establishment.

C.

Risk assessment.

D.

Review of resources.

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