IIA Qualified Info Systems Auditor CIA Challenge : IIA-CHAL-QISA Exam Questions

  • Exam Code: IIA-CHAL-QISA
  • Exam Name: Qualified Info Systems Auditor CIA Challenge Exam
  • Updated: Oct 16, 2026
  • Q&As: 177 Questions and Answers

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IIA IIA-CHAL-QISA Exam Syllabus Topics:

TopicDetails
Topic 1
  • Practice of Internal Auditing: This domain covers strategies and policies related to planning, organizing, controlling of internal audit processes, and understanding administrative activities such as resourcing, recruiting, and staffing. Moreover, this domain covers goals of engagement and assessment criteria in addition to planning the engagement to ensure the identification of key risks and controls.
Topic 2
  • Essentials of Internal Auditing: This domain has topics such as foundations of internal auditing, independence aconcept of governance and CSR.nd objectivity, Proficiency and Due Professional Care, QA, and Managing Risks. The domain covers describing the
Topic 3
  • Business Knowledge for Internal Auditing: This domain covers the vital planning phases and efforts and common performance measures. It also includes ways for management to effectively lead and counsel people to increase their commitment. Also, the domain covers financial accounting and managerial accounting fundamentals and the treatment of various costs.

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:

Question #1

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

  • A. Leadership
  • B. Reporting
  • C. Documentation.
  • D. Analysis.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

Which of the following is most likely to impair the organizational independence of the internal audit activity?

  • A. The CAE oversees the effectiveness of the organization's risk management function.
  • B. The chief audit executive (CAE) reports administratively to the chief financial officer
  • C. The CAE reports functionally to the CEO.
  • D. The CAE managed the finance department for the past five years.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #3

Which of the following should be included in a company's year-end inventory valuation?

  • A. Goods on consignment, which the company is trying to sell for its customers.
  • B. Goods purchased by the company, free on board destination, that have not yet been received.
  • C. Company goods that were sold during the year, free on board shipping point, that have been shipped but not yet received by the customer
  • D. Company goods for sale on consignment at a consignment shop
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

According to IIA guidance, which of the following steps should precede the development of audit engagement objectives?

  • A. Scope establishment.
  • B. Identification of controls.
  • C. Risk assessment.
  • D. Review of resources.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

Which statement BEST describes the purpose of internal auditing?

  • A. To assume responsibility for governance processes.
  • B. To eliminate control failures.
  • C. To manage organizational risks.
  • D. To provide independent assurance and advice that improves organizational value.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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