IIA IIA-CHAL-QISA Actual Free Exam Questions & Community Discussion

Exam Code/Number: IIA-CHAL-QISA
Exam Name/Title: Qualified Info Systems Auditor CIA Challenge Exam
Certification Provider: IIA
Corresponding Certification: CIA Challenge Exam

Exam Questions: 152
Updated On: May 31, 2026

Question #34

Which of the following best describes why an internal audit activity would consider sending written preliminary observations to the audit client?

A. Written and verbal observations are equally effective.

B. Written observations allow for more interpretation.

C. Written observations limit premature agreement

D. Written observations help the internal auditors express the significance.

Discussion 0

Correct Answer: A Vote an answer

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Question #35

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?

A. The senior auditors are unavailable, as they are currently working on other portions of the engagement

B. The audit engagement has a tight deadline and the work must be completed timely.

C. The auditor in charge believes that the junior auditor should obtain a specific type of experience.

D. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement

Discussion 0

Correct Answer: C Vote an answer

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Question #36

Which of the following is applicable to both a job order cost system and a process cost system'?

A. Total manufacturing costs are determined at the end of each period.

B. Costs are summarized in a production cost report for each department

C. The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period.

D. Three manufacturing cost elements are tracked: direct materials, direct labor, and manufacturing overhead.

Discussion 0

Correct Answer: D Vote an answer

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Question #37

A corporate merger decision prompts the chief audit executive (CAE) to propose interm changes to the existing annual audit plan to account for emerging risks Which of the following Is the most appropriate action for the CAE to take regarding the changes made to the audit plan?

A. Present the revised audit plan directly to the CEO for approval.

B. Communicate with the CEO and present the revised audit plan to the board for approval

C. Present the revised audit plan directly to the board for approval

D. Communicate with the chief financial officer and present the revised audit plan to the CEO for approval.

Discussion 0

Correct Answer: B Vote an answer

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Question #38

Which of the following best demonstrates internal auditors performing their work with proficiency?

A. Internal auditors complete a program of continuing professional development.

B. Internal auditors work collaboratively with their engagement team.

C. Internal auditors adhere to The IIA's Code of Ethics.

D. internal auditors meet with operational management at each phase of the audit process.

Discussion 0

Correct Answer: A Vote an answer

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Question #39

Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

A. Adopt written policies and procedures for the internal audit activity, approved by the board.

B. Establish the internal audit activity's position within the organization in an audit charter

C. Appoint the chief audit executive as a member of the board.

D. Ensure the chief audit executive reports administratively to the audit committee.

Discussion 0

Correct Answer: B Vote an answer

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Question #40

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

A. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline

B. The board seeks senior managements recommendation before approving the annual salary adjustment of the CAE.

C. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit act/vity.

D. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer

Discussion 0

Correct Answer: B Vote an answer

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Question #41

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

A. Reporting

B. Documentation.

C. Analysis.

D. Leadership

Discussion 0

Correct Answer: B Vote an answer

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Question #42

Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

A. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.

B. Reporting quarterly to management that the audit plan is focused on higher exposures of risk.

C. Discussing audit findings with independent auditors.

D. Reporting results of audits with recommendations to management.

Discussion 0

Correct Answer: A Vote an answer

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Question #43

Which of the following is true of matrix organizations?

A. it is best suited for firms with scattered locations or for multi-line, large-scale firms.

B. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.

C. A combination of product and functional departments allows management to utilize personnel from various functions.

D. Authority, responsibility, and accountability of the units involved may vary based on the projects life, or the organization's culture.

Discussion 0

Correct Answer: C Vote an answer

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Question #44

Which of the following must be in existence as a precondition to developing an effective system of internal controls?

A. An information and communication process

B. A monitoring process

C. A risk assessment process.

D. A strategic objective-setting process.

Discussion 0

Correct Answer: C Vote an answer

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