Qualified Info Systems Auditor CIA Challenge Exam
Last Update Oct 15, 2025
Total Questions : 150
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According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?
During which phase of the contracting process are contracts drafted for a proposed business activity’
Which of the following methods is most closely associated to year over year trends?
Which of the following is the next step in understanding a business process once an internal auditor has identified the process?
Organizations that adopt just-in-time purchasing systems often experience which of the following?
Which of the following would most likely be found in an organization that uses a decentralized organizational structure?
Which of the following would be the most effective fraud prevention control?
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
Which of the following activities demonstrates an example of the chief audit executive performing residual risk assessment?
Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?
In the years after the mid-service point of a depreciable asset, which of the following depreciation methods will result in the highest depreciation expense?
The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, which of the following would be the most appropriate course of action for the CAE to take to preserve independence?
Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
According to IIA guidance, which of the following statements is true regarding audit workpapers?
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?
Which of the following statements best describes the difference between risk appetite and risk tolerance?
Which of the following internal audit activity staffing models has the disadvantage that auditors arealways new and in training?
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?
1.Effect of the control weakness.
2.Cause of the control weakness
3.Conclusion on the control weakness.
4.Recommendation for the control weakness.
The internal audit activity plans to assess the effectiveness of management’s self-assessment activities regarding the risk management process. Which of the following procedures would be most appropriate to accomplish this objective?
Which of the following statements is true regarding the reporting of tangible and intangible assets?
Which of the following activities would an internal auditor perform as a consulting engagement for an organization?
Which of the following recognized competitive strategies focuses on gaining efficiencies?
Which requirement should the chief audit executive consider when communicating results of the quality assurance and improvement program to the board of a large organization?
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?
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?
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
According to IIA guidance, which of the following statements is true regarding due professional care?
The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review Which of the following would be the most appropriate approach?
For a new board chair who has not previously served on the organization’s board, which of the following steps should first be undertaken to ensure effective leadership to the board*?
While conducting an engagement in the procurement department, the internal auditor noticed that the department head’s travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system The chief audit executive (CAE) agrees to take on the engagement as a consultant. Which of the following tasks is appropriate for the CAE to undertake?
Which of the following is applicable to both a job order cost system and a process cost system'?
Which of the following is the most important determinant of the objectives and scope of assurance engagements?
The organizational chart, business objectives, and policies and procedures of the area to be reviewed
Which of the following situations best applies to an organization that uses a project, rather than a process, to accomplish its business activities?
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the Internal auditor wasassigned to an assurance engagement?
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?
Which of the following would be considered a violation of The IIA’s mandatory guidance on independence?
Which of the following is essential for ensuring that the internal audit activity’s findings and recommendations receive adequate consideration?
What would be the effect if an organization paid one of its liabilities twice during the year, in error?
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?
An organization uses the management-by-objectives method, whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?
Which of the following situations is most likely to heighten an internal auditors professional skepticism regarding potential fraud?
A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs This is an example of which of the following?
TESTED 15 Oct 2025
