IIA-CHAL-QISA Practice Online

Question 1

Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?

A : The senior auditors are unavailable, as they are currently working on other portions of the engagement

B : The auditor in charge believes that the junior auditor should obtain a specific type of experience.

C : The audit engagement has a tight deadline and the work must be completed timely.

D :

The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement

Answer: B

Question 2

Which of the following best describes why an internal audit activity would consider sending written preliminary observations to the audit client?

A : Written observations allow for more interpretation.

B : Written observations help the internal auditors express the significance.

C : Written and verbal observations are equally effective.

D : Written observations limit premature agreement

Answer: C

Question 3

Which of the following statements is true regarding managements use of judgement to design, implement, and conduct internal control

A :

The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

B :

introducing judgment generally diminishes managements ability to make good decisions about internal control

C :

It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

D :

It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together

Answer: A

Question 4

Which of the following is most likely to be considered a control weakness?

A : Vendor invoice payment requests are accompanied by a purchase order and receiving report.

B : Purchase orders are typed by the purchasing department using prenumbered forms

C : Buyers promptly update the official vendor listing as new supplier sources become known.

D : Department managers initiate purchase requests that must be approved by the plant superintendent

Answer: C

Question 5

Organizations that adopt just-in-time purchasing systems often experience which of the following?

A : A slight increase in carrying costs.

B : A greater need for inspection of goods as the goods arrive

C : A greater need for linkage with a vendors computerized order entry system.

D : An Increase in the number of suitable suppliers

Answer: C

Name:	Qualified Info Systems Auditor CIA Challenge
Exam Code:	IIA-CHAL-QISA
Certification:	IIA-CHAL
Vendor:	IIA
Total Questions:	152
Last Updated:	Nov 04, 2025

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