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

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IIA-CHAL-QISA Questions and Answers

Question # 1

According to IIA guidance, which of the following steps should precede the development of audit engagement objectives?


Identification of controls.


Scope establishment.


Risk assessment.


Review of resources.

Question # 2

An internal audit activity has to confirm the validity of the activities reported by a grantee that received a chantable contribution from the organization Which of the following methods would best help meet this objective?


Visiting the grantee to assess whether the execution of the project was in line with the defined grant scope.


Verifying that the grantee's final report is in line with what was depicted in the initial budget request.


Reconciling general ledger accounts used by management of the area under review for reflecting expenses on charitable contributions


Interviewing employees of the corporate affairs department, which is responsible for charitable activities

Question # 3

What would be the effect if an organization paid one of its liabilities twice during the year, in error?


Assets, liabilities, and owners' equity would be understated.


Assets, net income, and owners’ equity would be unaffected


Assets and liabilities would be understated.


Assets, net income, and owners’ equity would be understated, but liabilities would be overstated

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