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Reference: https://www.theiia.org/en/promotions/certifications/qisa/qisa-cia-challenge-exam/
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IIA Qualified Info Systems Auditor CIA Challenge Sample Questions:
Which of the following is an example of a properly supervised engagement?
- A. The senior internal auditor requires each auditor to review and initial colleagues' workpapers for completeness and format
- B. A new internal auditor is accompanied by an experienced auditor during a highly sensitive fraud investigation.
- C. Auditors are asked to keep a daily record of their activity for review by the auditor in charge following the engagement.
- D. The auditor in charge provides reasonable assurance that engagement objectives were met
Correct Answer: D 🗳️
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The internal audit activity is planning an assurance engagement for a foreign subsidiary.
According to IIA guidance, which of the following would be included in the preliminary communication to management of the area under review?
- A. The names of the auditors, the resources and travel budget, and the scope of the engagement.
- B. The estimated time frame, the names of the auditors, and the resources and travel budget
- C. The resources and travel budget, the scope of the engagement, and the estimated time frame.
- D. The scope of the engagement, the estimated time frame, and the names of the auditors.
Correct Answer: D 🗳️
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A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annual snowfall for the coming winter. Which of the following best describes this type of risk?
- A. Net
- B. Residual
- C. inherent.
- D. Accepted.
Correct Answer: C 🗳️
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An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?
- A. Discuss the impairment with the audit manager.
- B. Report the impairment to senior management
- C. Ascertain the best approach to disclose the impairment.
- D. Decide on the extent of impact of the impairment
Correct Answer: A 🗳️
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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?
- A. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards
- B. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.
- C. The auditor breached the conflict of interest standard by accepting payment for travel costs
- D. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.
Correct Answer: D 🗳️
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