Qualified Info Systems Auditor CIA Challenge Exam: IIA-CHAL-QISA Exam
"Qualified Info Systems Auditor CIA Challenge Exam", also known as IIA-CHAL-QISA exam, is a IIA Certification. With the complete collection of questions and answers, PrepPDF has assembled to take you through 177 Q&As to your IIA-CHAL-QISA Exam preparation. In the IIA-CHAL-QISA exam resources, you will cover every field and category in CIA Challenge Exam Certification helping to ready you for your successful IIA Certification.
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- Exam Code: IIA-CHAL-QISA
- Exam Name: Qualified Info Systems Auditor CIA Challenge Exam
- Certification Provider: IIA
- Corresponding Certification: CIA Challenge Exam
- Updated: Oct 28, 2026
- No. of Questions: 177 Questions & Answers with Testing Engine
- Download Limit: Unlimited
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IIA IIA-CHAL-QISA Exam Syllabus Topics:
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Reference: https://www.theiia.org/en/promotions/certifications/qisa/qisa-cia-challenge-exam/
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IIA Qualified Info Systems Auditor CIA Challenge Sample Questions:
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?
- A. Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.
- B. The self-assessment results were validated by a qualified external review team three years prior.
- C. The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
- D. The internal audit charter, approved by the audit committee, requires conformance with the Standards
Correct Answer: B 🗳️
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While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditors relative. Which course of action should the auditor take?
- A. Immediately withdraw from the audit engagement
- B. Proceed with the audit engagement, but do not include the relative's information.
- C. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
- D. Disclose in the engagement final communication that the relative Is a customer
Correct Answer: C 🗳️
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Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
- A. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.
- B. A change in senior management or internal audit leadership may change expectations and commitment to conformance
- C. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.
- D. More frequent external assessments can serve as an equivalent substitute for internal assessments.
Correct Answer: B 🗳️
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Which of the following best describes the internal audit activity's responsibility within a risk and control framework?
- A. The internal audit activity constitutes the first line of defense in effective risk management.
- B. The internal audit activity provides direction regarding internal controls implementation.
- C. The internal audit activity implements the internal control framework and advises management regarding best practices
- D. The internal audit activity verifies that management has met its responsibility for implementing effective controls.
Correct Answer: D 🗳️
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When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on
compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3. Setting up a hotline for employees to report fraudulent behavior
anonymously.
4. Assisting the controller in developing and monitoring a series of
business process indicators, which are historically correlated with,
but independent of. sales.
- A. 2 and 3 only.
- B. 1 and 2 only.
- C. 2 and 4 only.
- D. 3 and 4 only.
Correct Answer: C 🗳️
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