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IIA-CHAL-QISA exam
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Qualified Info Systems Auditor CIA Challenge Exam

Last Update Jul 19, 2024
Total Questions : 150 With Methodical Explanation

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IIA-CHAL-QISA PDF

Last Update Jul 19, 2024
Total Questions : 150

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Last Update Jul 19, 2024
Total Questions : 150

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IIA-ACCA Total Questions : 604 Updated : Jul 19, 2024

Qualified Info Systems Auditor CIA Challenge Exam Questions and Answers

Questions 1

At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

Options:

A.

The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.

B.

The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

C.

The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards

D.

The auditor breached the conflict of interest standard by accepting payment for travel costs

Questions 2

Which of the following is a true statement regarding whistleblowing?

Options:

A.

Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

B.

Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior

C.

Whistleblowers are current or former employees who are disgruntled and looking to retaliate.

D.

Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.

Questions 3

Which of the following methods is most closely associated to year over year trends?

Options:

A.

Horizontal analysts

B.

Vertical analysis.

C.

Common-size analysis.

D.

Ratio analysis.