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IIA-CHAL-QISA Question and answers Include

Total Questions: 150 Q&A's

Single Choice: 150 Q&A's

IIA IIA-CHAL-QISA Exam Dumps - Valid Questions Answers

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IIA-CHAL-QISA Questions and Answers

Question # 1

An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?

Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.

The audit committee has reviewed the annual self-assessment results and approved the use of the clause.

The self-assessment results were validated by a qualified external review team three years prior.

The internal audit charter, approved by the audit committee, requires conformance with the Standards

Question # 2

Which of the following is an example of a directive control?

Segregation of duties

Exception reports

Training programs,

Supervisory review.

Question # 3

Which of the following internal audit activity staffing models has the disadvantage that auditors arealways new and in training?

Career model

Center of competence model.

Rotational model.

Hybrid model

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