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IIA-CHAL-QISA Practice Exam — IIA-CHAL-QISA：QISA-CIA Challenge Exam

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Sample questions

IIA-CHAL-QISA · Q1
Question #1 Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation?
  • A.
    Fraud specialists are better at using computer-assisted audit techniques.
  • B.
    Fraud specialists are better equipped to act as an expert witness in court.
  • C.
    Fraud specialists are better able to properly apply due professional care.
  • D.
    Fraud specialists are better at using crime scene investigation techniques.

Answer: B

A. Incorrect, because proficiency in computer-assisted audit techniques is a standard skill for all internal auditors, not a unique core competency of fraud specialists that justifies hiring them for major fraud investigations. B. Correct, because major fraud investigations often lead to legal proceedings, and fraud specialists have the required specialized credentials, training, and experience to qualify and testify as admissible expert witnesses in court, a high-priority need for such engagements. C. Incorrect, because applying due professional care is a mandatory requirement for all internal audit professionals per IIA standards, not a capability that is exclusive to fraud specialists. D. Incorrect, because crime scene investigation techniques are primarily used by law enforcement personnel, not a standard relevant competency of fraud specialists supporting internal audit investigations. Key Concept: Chief audit executives engage specialized fraud specialists for major fraud investigations to access unique critical competencies, most notably the ability to provide qualified, admissible expert witness testimony for potential related legal proceedings, in alignment with IIA standards requiring appropriate proficiency for all engagement activities. References: IIA International Standards for the Professional Practice of Internal Auditing, IIA Chartered Qualified Information Systems Auditor (QISA) Certification Body of Knowledge
IIA-CHAL-QISA · Q2
Question #2 An external assessment of an organization’s internal audit activity was last completed four years ago. Which of the following options would be acceptable this year if the internal audit activity is to fulfill the requirements of the Standards?
  • A.
    The internal audit activity conducts a self-assessment that is validated by a qualified and experienced internal auditor and then schedules a qualified, independent external assessor.
  • B.
    The board nominates an independent individual from senior management in the organization to conduct an assessment of the internal audit activity.
  • C.
    An external auditor conducts an audit of the organization, which includes information about the internal audit activity.
  • D.
    The chief audit executive schedules a self-assessment and the board approves the results.

Answer: A

A. Correct, this option aligns with IIA Standards which allow either a full independent external assessment or a self-assessment with independent external validation to fulfill the mandatory external assessment requirement for internal audit activity, which must occur at least every five years. B. Incorrect, a senior management employee of the organization is not independent, so they cannot perform a valid external assessment or validation of the internal audit activity per IIA requirements. C. Incorrect, a standard external financial audit of the organization that references internal audit activity does not meet the specific, formal requirements for an external assessment of the internal audit function under the Standards. D. Incorrect, an internal self-assessment with only board approval and no independent external validation or full independent external assessment does not satisfy the mandatory external assessment requirements of the IIA Standards. Key Concept: The IIA's International Standards for the Professional Practice of Internal Auditing mandate that internal audit activities complete an external assessment at least once every five years, which may take the form of either a full independent external assessment or a self-assessment validated by a qualified, independent external assessor. References: IIA International Standards for the Professional Practice of Internal Auditing, Standard 1312: External Assessments, IIA Quality Assessment and Improvement Program Guide
IIA-CHAL-QISA · Q3
Question #3 The primary benefit of the balanced scorecard approach is that it:
  • A.
    Provides information on the customer’s perspective of the company.
  • B.
    Links financial and nonfinancial measures of performance.
  • C.
    Focuses on internal processes.
  • D.
    Incorporates financial measures at strategic and operating levels.

Answer: B

A. Incorrect, as the customer perspective is only one of four components of the balanced scorecard framework, not its primary overarching benefit. B. Correct, as the primary unique benefit of the balanced scorecard approach is that it links and integrates both traditional financial performance measures and critical non-financial performance measures to align organizational actions with strategic goals. C. Incorrect, as a focus on internal processes is a single component of the balanced scorecard, not the primary benefit of the full approach. D. Incorrect, as incorporating financial measures at strategic and operating levels is a feature of many performance management frameworks, not the defining primary benefit of the balanced scorecard. Key Concept: The balanced scorecard is a strategic performance management framework that combines financial and non-financial metrics across customer, internal process, and learning and growth perspectives to align all organizational activities with long-term strategic objectives. References: Balanced Scorecard Institute: About the Balanced Scorecard, https://www.balancedscorecard.org/BSC-Basics/About-the-Balanced-Scorecard The Institute of Internal Auditors (IIA) QISA Exam Content Outline
IIA-CHAL-QISA · Q4
Question #4 Which of the following statements is true in regard to policies and procedures for guiding the internal audit activity?
  • A.
    A small internal audit activity may be managed informally.
  • B.
    All internal audit activities need formal policies and procedures to guide them regardless of size.C.A large internal audit activity may be managed informally if the chief audit executive decides to do so.
  • D.
    There is no need for separate policies and procedures if audits are conducted in accordance with The IIA’s International Professional Practices Framework.

Answer: A

A. This option is correct because small internal audit activities with limited staff and low operational complexity can be effectively managed informally through direct supervision by the chief audit executive, per IIA guidance. B. This option is incorrect because IIA standards do not require formal policies and procedures for every internal audit activity regardless of size, as informal oversight is sufficient for smaller, less complex functions. D. This option is incorrect because adherence to The IIA's International Professional Practices Framework does not eliminate the need for tailored guidance (either formal or informal) for internal audit staff to deliver consistent, compliant work. Key Concept: The formality of internal audit policies and procedures must be commensurate with the size, structure, and complexity of the internal audit activity, rather than being uniformly formal for all functions. References: The IIA Standard 2040: Policies and Procedures, The IIA Qualification in Cybersecurity Audit (QISA) Official Page
IIA-CHAL-QISA · Q5
Question #5 According to Herzberg’s Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?
  • A.
    Security.
  • B.
    Status.
  • C.
    Recognition.
  • D.
    Relationship with coworkers.

Answer: C

A. Security is a hygiene factor in Herzberg's Two-Factor Theory that only reduces employee dissatisfaction rather than driving positive satisfaction, so this option is incorrect. B. Status is classified as a hygiene factor that does not contribute to positive employee satisfaction, so this option is incorrect. C. Recognition is a core motivator (satisfier) factor in Herzberg's Two-Factor Theory that is most frequently cited by satisfied employees, so this option is correct. D. Relationship with coworkers is a hygiene factor that only prevents dissatisfaction rather than generating positive satisfaction, so this option is incorrect. Key Concept: Herzberg's Two-Factor Theory of Motivation differentiates between hygiene factors that mitigate workplace dissatisfaction and motivator factors such as recognition, achievement, and growth that directly drive employee satisfaction, a core leadership concept for internal audit leaders covered in the IIA-CHAL-QISA certification body of knowledge. References: Society for Human Resource Management, Herzberg's Two-Factor Theory, The IIA Knowledge Center, Motivating Your Internal Audit Team

FAQ

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This question bank includes 150 IIA-CHAL-QISA practice questions covering single and multiple choice, each with answers and explanations.

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Yes, IIA-CHAL-QISA practice questions are provided in both Chinese and English.

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