IIA-CHAL-QISA Exam - Topic 1 Question 24 Discussion

Actual exam question for IIA's IIA-CHAL-QISA exam

Question #: 24
Topic #: 1

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?

AThe policies and procedures of the internal audit activity.

BThe provisions of the internal audit charter.

CThe authority of the CEO.

DThe IIA's Code of Ethics.

Show Suggested Answer

Suggested Answer: B

Authority Source: The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. It grants internal auditors the right to access all records, personnel, and physical properties relevant to the performance of engagements.

Facilities Maintenance Reports: When an engagement supervisor contacts a third-party contractor for maintenance reports, the authority is derived from the internal audit charter, which ensures auditors have the necessary access to perform their duties.

Importance of the Charter: This ensures the independence and objectivity of the internal audit activity, providing a clear mandate for auditors to obtain information from external parties as needed.

by Tyisha at Mar 21, 2025, 10:37 AM

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Candra

3 months ago

I thought the IIA's Code of Ethics would play a bigger role in this.

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Wilda

3 months ago

Wait, can the CEO really have that much say in audits?

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Krissy

4 months ago

I think it’s the policies and procedures, not the charter.

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Casey

4 months ago

Totally agree with Stevie, the charter is key here!

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Stevie

4 months ago

It's definitely the internal audit charter that gives the authority.

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Arlette

4 months ago

The CEO's authority seems less relevant here; I believe the engagement supervisor should rely on the internal audit charter for this kind of contact.

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Sina

5 months ago

I practiced a similar question, and I feel like the policies and procedures could also give the supervisor some authority, but I’m not confident.

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Desiree

5 months ago

I'm not entirely sure, but I remember something about the IIA's Code of Ethics being more about conduct than authority.

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Glendora

5 months ago

I think the internal audit charter might be the right answer since it outlines the authority of the audit function.

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Brett

5 months ago

This is a tricky one. I'm not totally confident, but I'm leaning towards the internal audit charter as the best answer. The CEO's authority doesn't seem directly relevant, and the Code of Ethics is more about ethical guidelines than specific sources of authority.

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Terrilyn

5 months ago

Okay, I've got a strategy for this. The key is to focus on the specific situation described - an engagement supervisor obtaining reports from a third-party contractor during an audit. That suggests the internal audit policies and procedures are likely the most relevant source of authority.

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Mi

5 months ago

Hmm, I'm a bit unsure about this one. The CEO's authority could potentially be a factor, but I'm not sure if that's the primary source of authority here. I'll need to think this through carefully.

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Justine

6 months ago

This seems like a straightforward question about the source of authority for an internal auditor's actions. I think the answer is likely in the internal audit charter or policies, so I'll focus on those options.

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Shizue

11 months ago

Hold up, did the question mention anything about the engagement supervisor having a license to kill? Because if not, I'm going with the internal audit charter. James Bond can't just do whatever he wants, you know.

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Alease

10 months ago

B) The provisions of the internal audit charter.

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Samira

10 months ago

A) The policies and procedures of the internal audit activity.

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Luis

11 months ago

I don't think so, I believe it's mainly the internal audit charter that gives the authority.

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Jina

11 months ago

The IIA's Code of Ethics? Really? I don't think that's the right answer. This is more about organizational policies and procedures, not some general ethical guidelines.

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Noah

11 months ago

But what about the IIA's Code of Ethics, could that also be a source of authority?

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Ranee

12 months ago

The internal audit charter, of course! That's the obvious choice. Although, I did hear a rumor that the engagement supervisor has a secret lair and a pet shark. Just sayin'.

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Micah

10 months ago

D) The IIA's Code of Ethics.

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Carole

10 months ago

C) The authority of the CEO.

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Talia

10 months ago

B) The provisions of the internal audit charter.

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Alana

10 months ago

A) The policies and procedures of the internal audit activity.

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Felicitas

10 months ago

D) The IIA's Code of Ethics.

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Susy

10 months ago

C) The authority of the CEO.

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Mirta

10 months ago

B) The provisions of the internal audit charter.

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Ilene

10 months ago

A) The policies and procedures of the internal audit activity.

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Vicente

12 months ago

I agree with Luis, the internal audit charter provides the authority.

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Amie

12 months ago

The internal audit charter is definitely the source of authority here. We can't just go around contacting anyone we want without proper authorization.

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