IIA IIA-CHAL-QISA Free Sample Exam Questions 2026

Here you can get the actual IIA IIA-CHAL-QISA exam questions and answers in PDF for free and for all questions premium file. These best Qualified Info Systems Auditor CIA Challenge Exam IIA-CHAL-QISA PDF questions are for every IIA users. Real IIA-CHAL-QISA exam dumps that will assist you to crack the %certification% certification exam in the PDF format. For Advance preparation premium PDF files available for perfect exam preparation on reilable price option.

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Total Questions: 150

Questions & Answers PDF

• Question 1

  

  An internal auditor has discovered that duplicate payments were made to one vendor Management has recouped the duplicate payments as a corrective action Which of the following describes managements action in this case?

  • A condition-based action plan
  • A cause-based action plan.
  • A root cause-based action plan.
  • An effect-based action plan.

  Reveal Answer Answer: D Next Question

• Question 2

  

  Which of the following statements best demonstrates application of due professional care during anassurance engagement?

  • The engagement detected irregularities and noncompliance instances.
  • The engagement supervisor had no significant comments in the supervisory review.
  • The audit procedures were systematically planned: executed, and documented.
  • The engagement objectives were designed to assist the engagement client

  Reveal Answer Answer: C Next Question

• Question 3

  

  In an assurance engagement focused on the adequacy of organizationwide risk management practices, which of the following best describes a primary area of interest for the engagement?

  • The effectiveness of process-level and transaction-level controls.
  • Conflicts of interest within the organizational structure of the senior management.
  • The alignment of management decisions with the level of risk the organization is willing to accept.
  • The actions of upper management in response to the internal audit acth/lty's reporting

  Reveal Answer Answer: C Next Question

• Question 4

  

  An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable parts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production. The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques. Which of the following audit procedures should be used to test the auditor's theory?

  • Compare purchase orders generated from test data Input into the LAN with purchase orders generated from production data for the most recent period.
  • Develop a report of excess inventory and compare the inventory with current production volume.
  • Compare the parts needed based on current production estimates and the MRP for the revised production techniques with the purchase orders generated from the system for the same period
  • Select a sample of production estimates and MRPs for several periods and trace them into the system to determine that input is accurate

  Reveal Answer Answer: C Next Question

• Question 5

  

  According to IIA guidance, which of the following statements is true regarding audit workpapers?

  • Review notes on audit workpapers must be retained to provide a record of questions raised by the reviewer.
  • Audit workpaper documentation policies are reviewed and approved by the audit committee.
  • Management of the department being audited should review the prepared workpapers for accuracy.
  • Audit workpaper preparation contributes to the professional development of the internal audit staff.

  Reveal Answer Answer: D Next Question

• Question 6

  

  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?

  • The recommendation of the parent office external auditors.
  • The provisions of the internal audit charter.
  • The authority of the CEO.
  • The level of proficiency of the chief audit executive

  Reveal Answer Answer: B Next Question

• Question 7

  

  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?

  • Batch controls.
  • Application controls
  • General IT controls.
  • Logical access controls

  Reveal Answer Answer: B Next Question

• Question 8

  

  Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?

  • Evaluate how the organization manages fraud risk.
  • Establish procedures for improving risk management processes.
  • Ensure risk responses are aligned with industry standards
  • Verify that organizational objectives are aligned with each departments objectives.

  Reveal Answer Answer: A Next Question

• Question 9

  

  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?

  • Competency.
  • Objectivity.
  • integrity
  • Confidentiality

  Reveal Answer Answer: B Next Question

• Question 10

  

  Which of the following is an example of a directive control?

  • Segregation of duties
  • Exception reports
  • Training programs,
  • Supervisory review.

  Reveal Answer Answer: C Next Question

Page: 1 / 30
Total Questions: 150

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