Qualified Info Systems Auditor CIA Challenge

Here you have the best IIA IIA-CHAL-QISA practice exam questions

You have 147 total questions to study from
Each page has 5 questions, making a total of 30 pages
You can navigate through the pages using the buttons at the bottom
This questions were last updated on October 13, 2025
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Question 1 of 147

Which of the following statements is true in regard to policies and procedures for guiding the internal audit activity?

A small internal audit activity may be managed informally.

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.

There is no need for separate policies and procedures if audits are conducted in accordance with The IIA’s International Professional Practices Framework.

Correct Answer: A

Question 2 of 147

According to Herzberg’s Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?

Security.

Status.

Recognition.

Relationship with coworkers.

Correct Answer: C

Question 3 of 147

According to IIA guidance, which of the following factors should an internal auditor consider when assessing the likelihood of fraud risk?

The effect on the organization’s reputation.

Any potential damage to the organization’s relationship with customers.

Past fraud allegations and actual occurrences.

The potential and realized financial impacts.

Correct Answer: C

Question 4 of 147

An internal auditor concluded that the sales manager falsified sales records because manipulating the records enabled him to receive a larger sales bonus. Which of the following management action plans would be the most reasonable and effective to address the root cause of the audit observation?

Terminate the sales manager.

Strengthen the access controls to the sales records.

Cancel sales bonuses.

Monitor customers’ consumption habits.

Correct Answer: B

Question 5 of 147

Which of the following actions is the internal audit activity best positioned within the organization to perform?

Determine organizational risk tolerances.

Monitor the organization’s risk mitigations.

Determine the likelihood and impact of risks.

Advise the board on risk management issues.

Correct Answer: B