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IIA Updated IIA-CHAL-QISA Exam Questions and Answers by cayden

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IIA IIA-CHAL-QISA Exam Overview :

Exam Name: Qualified Info Systems Auditor CIA Challenge Exam
Exam Code: IIA-CHAL-QISA Dumps
Vendor: IIA Certification: CIA Challenge Exam
Questions: 150 Q&A's Shared By: cayden
Question 20

Which of the following methods is most closely associated to year over year trends?

Options:

A.

Horizontal analysts

B.

Vertical analysis.

C.

Common-size analysis.

D.

Ratio analysis.

Discussion
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Question 21

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?

Options:

A.

Sum of the years’ digits.

B.

Declining balance.

C.

Double-declining balance.

D.

Straight line.

Discussion
Question 22

At a conference an internal auditor presented a new computer-assisted audit technique developed by his organization The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers and the trip was approved by the chief audit executive (CAE). However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

Options:

A.

The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.

B.

The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

C.

The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards

D.

The auditor breached the conflict of interest standard by accepting payment for travel costs

Discussion
Question 23

A regional entertainment organization is in the process of developing a corporate social responsibility (CSR) policy. Management invites ideas from employees when developing the CSR policy Which of the following is the most appropriate idea to include?

Options:

A.

Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.

B.

The board Is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported

C.

Management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.

D.

Generally, CSR activities are limited to the management of the organization, thus, employees do not have a responsibility for ensuring the success of CSR objectives.

Discussion
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