IIA-CHAL-QISA practice materials Questions Answers

Exam Code:
IIA-CHAL-QISA
Exam Name:
Qualified Info Systems Auditor CIA Challenge Exam
Last Update:
Jun 01,2026

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IIA-CHAL-QISA Questions for Certified Internal Auditor Certification Exam 2026

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Page: 1 / 30
Total Questions: 150

Questions & Answers PDF

• Question 1

  

  Which of the following internal audit activities is performed in the design evaluation phase?

  • The internal auditor reviews prior audits and workpapers
  • The internal auditor identifies the controls over segregation of duties.
  • The internal auditor checks a process for completeness.
  • The internal auditor communicates the audit results to management

  Reveal Answer Answer: B Next Question

• Question 2

  

  According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

  • Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.
  • Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.
  • Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.
  • Approve the engagement program, enable training and development of staff, and identify engagement objectives

  Reveal Answer Answer: C Next Question

• Question 3

  

  An organization has a mature control environment but limited internal audit resources. Given this scenario, on which of the following should the internal auditors focus their testing?

  • Detective compensating controls
  • Preventive compensating controls.
  • Detective key controls.
  • Preventive key controls

  Reveal Answer Answer: D Next Question

• Question 4

  

  While reviewing the workpapers and draft report from an audit engagement, the chief audit executive (CAE) found that an Important compensating control had not been considered adequately by the audit team when it reported a major control weakness Therefore, the CAE returned the documentation to the auditor in charge for correction Based on this Information, which of the following sections of the workpapers most likely would require changes?

  • Effect of the control weakness.
  • Cause of the control weakness
  • Conclusion on the control weakness.
  • Recommendation for the control weakness.
  • 1, 2, and 3.
  • 1.2. and 4
  • 1,3, and 4.
  • 2, 3, and 4.

  Reveal Answer Answer: C Next Question

• Question 5

  

  Which of the following would most likely form part of the engagement scope?

  • 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.
  • Both random and judgmental samplings will be used during the engagement
  • The probability of significant errors will be considered via risk assessment.

  Reveal Answer Answer: B Next Question

• Question 6

  

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

  • A monitoring process
  • A risk assessment process.
  • A strategic objective-setting process.
  • An information and communication process

  Reveal Answer Answer: B Next Question

• Question 7

  

  According to IIA guidance, which of the following statements is true regarding due professional care?

  • Internal auditors must exercise due professional care to ensure that all significant risks will be identified.
  • Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
  • Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist.
  • Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost

  Reveal Answer Answer: B Next Question

• Question 8

  

  If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable resolution?

  • Politely decline the engagement due to a lack of qualified staff available at the time.
  • Complete the engagement as requested, with the best of the current staff’s abilities.
  • Consider using employees from other departments in the organization on the audit team.
  • Change the scope of the testing to ensure that only available staff proficiencies are used

  Reveal Answer Answer: C Next Question

• Question 9

  

  An investor has acquired an organization that has a dominant position in a mature, slow-growth industry and consistently creates positive financial income Which of the following terms would the investor most likely label this investment in her portfolio?

  • A star.
  • A cash cow.
  • A question mark.
  • A dog

  Reveal Answer Answer: B Next Question

• Question 10

  

  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

Page: 1 / 30
Total Questions: 150

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