Exam Name: Qualified Info Systems Auditor CIA Challenge Exam
Certification Provider: IIA
Corresponding Certification: CIA Challenge Exam
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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:
Senior management asks internal audit to design and implement a new fraud monitoring process.
Which response is MOST appropriate?
- A. Provide consulting advice while avoiding management responsibility.
- B. Accept the assignment because fraud prevention is part of internal audit's role.
- C. Design the process but avoid implementation.
- D. Refuse all involvement because fraud is outside internal audit's scope.
Correct Answer: A 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
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. The probability of significant errors will be considered via risk assessment.
- C. 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.
Correct Answer: A 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
Which of the following activities best demonstrates an internal auditor's commitment to developing professional competencies?
- A. Attending a webinar on how to use data analytics
- B. Completing a skills assessment and development plan for targeted training needs.
- C. Requesting to be part of all engagements on the annual audit plan
- D. Attending a series of locally offered training courses.
Correct Answer: B 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?
- A. Prior to becoming the CAE, the CAE was the payroll manager.
- B. The CAE previously undertook a consulting assignment in that area to improve processes.
- C. The assurance review was initiated following issues identified during a consulting assignment requested by management.
- D. A couple of years ago, the CAE performed accounting functions for the payroll department.
Correct Answer: A 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?
- A. Logical access controls
- B. Application controls
- C. General IT controls.
- D. Batch controls.
Correct Answer: B 🗳️
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