2026 Latest IIA-CHAL-QISA dumps Exam Material with 177 Questions [Q95-Q112]

NEW QUESTION 95
Following an IT systems audit, management agreed to implement a specific control in one of the IT systems.
After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address this risks highlighted by the Internal audit Which of the following Is the most appropriate action to address the outstanding audit recommendation?

NEW QUESTION 96
According to IIA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?

NEW QUESTION 97
Which of the following is essential for ensuring that the internal audit activity’s findings and recommendations receive adequate consideration?

NEW QUESTION 98
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the Internal audit activity^

NEW QUESTION 99
An investor has acquired an organization that has a dominant position in a mature, slow-growth industry and consistently creates positive financial income Which of the following terms would the investor most likely label this investment in her portfolio?

NEW QUESTION 100
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?

NEW QUESTION 101
For a new board chair who has not previously served on the organization’s board, which of the following steps should first be undertaken to ensure effective leadership to the board*?

NEW QUESTION 102
An internal auditor is performing testing to gather evidence regarding an organization’s inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is The auditor’s concern best describes which of the following risks?

NEW QUESTION 103
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?

NEW QUESTION 104
Which of the following statements best describes the difference between risk appetite and risk tolerance?

NEW QUESTION 105
Which of the following activities demonstrates an example of the chief audit executive performing residual risk assessment?

NEW QUESTION 106
Which of the following is an example of a directive control?

NEW QUESTION 107
According to the IIA Code of Ethics, which of the following is required with regard to communicating results?

NEW QUESTION 108
According to IIA guidance, which of the following statements is true regarding audit workpapers?

NEW QUESTION 109
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1. Consult on CSR program design and implementation
2. Serve as an advisor on CSR governance and risk management.
3. Review third parties for contractual compliance with CSR terms
4. Identify and mitigate risks to help meet the CSR program objectives

NEW QUESTION 110
Which action would MOST likely impair internal audit objectivity?

NEW QUESTION 111
Which of the following BEST describes the board’s responsibility regarding risk management?

NEW QUESTION 112
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?