Free IIA IIA-CHAL-QISA Practice Exams Questions 2026 - TheExamsLabs

Start Preparation with the Latest and Real 100% Free IIA-CHAL IIA-CHAL-QISA Exam Dumps Questions Practice 2026

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Total 152 Questions | Updated On: May 23, 2026

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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 is most likely the subject of a periodic report from the chief audit executive to the board

A : A complete, accurate, and comprehensive account of engagement observations and recommendations.

B : Oversight of the coordination between the internal audit activity and independent outside auditors

C : The internal audit activity-s purpose, authority, responsibility, and performance relative to plan.

D : Management-s assertions regarding the system of internal controls.

Answer: C

Question 3

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 4

The internal audit activity is responsible for which of the following actions related to an organization’s internal controls9

A : Mitigating risks affecting achievement of organizational objectives.

B : Enabling opportunities affecting achievement of organizational objectives.

C : Analyzing and advising regarding costs versus benefits of control activities.

D : Attesting to fairness of financial statements

Answer: C

Question 5

Which of the following would be the most effective fraud prevention control?

A : Email alert sent to management for checks issued over S100.000.

B : installation of a video surveillance system in a warehouse prone to inventory loss

C : New hire training to explain fraud and employee misconduct.

D : Daily report that Identifies unsuccessful system log-in attempts

Answer: C

Page: 1 / 31

Total 152 Questions | Updated On: May 23, 2026

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