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

Who is responsible for ensuring internal auditors continuing professional development*

An organization does not have a formal risk management function. According to the Standards, which of the following are conditions where the internal audit activity may provide risk management consulting?
1. There is a clear strategy and timeline to migrate risk management
responsibility back to management.
2. The internal audit activity has the final approval on any risk
management decisions.
3. The internal audit activity gives objective assurance on all parts
of the risk management framework for which it is responsible.
4. The nature of services provided to the organization is documented in the internal audit charter.

Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

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?

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?

Which of the following is an example of a properly supervised engagement?

Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?

In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

The organization's internal audit charter was last updated six years ago to update the charter, which of the following actions is most appropriate for the chief audit executive to take?

Which of the following is an advantage of utilizing an external fraud specialist in a suspected fraud investigation?

Which of the following BEST describes the board's responsibility regarding risk management?

Which of the following processes does the board manage to ensure adequate governance?