IIA IIA-ACCA ACCA CIA Challenge Exam Online Training
IIA IIA-ACCA Online Training
The questions for IIA-ACCA were last updated at May 10,2025.
- Exam Code: IIA-ACCA
- Exam Name: ACCA CIA Challenge Exam
- Certification Provider: IIA
- Latest update: May 10,2025
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization’s financial records.
Which of the following documents would be the least useful for the auditor to verify the finding?
- A . Bank statements.
- B . Customer confirmation letters.
- C . Copies of sales invoices.
- D . Copies of deposit slips.
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization’s financial records.
Which of the following documents would be the least useful for the auditor to verify the finding?
- A . Bank statements.
- B . Customer confirmation letters.
- C . Copies of sales invoices.
- D . Copies of deposit slips.
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization’s financial records.
Which of the following documents would be the least useful for the auditor to verify the finding?
- A . Bank statements.
- B . Customer confirmation letters.
- C . Copies of sales invoices.
- D . Copies of deposit slips.
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization’s financial records.
Which of the following documents would be the least useful for the auditor to verify the finding?
- A . Bank statements.
- B . Customer confirmation letters.
- C . Copies of sales invoices.
- D . Copies of deposit slips.
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization’s financial records.
Which of the following documents would be the least useful for the auditor to verify the finding?
- A . Bank statements.
- B . Customer confirmation letters.
- C . Copies of sales invoices.
- D . Copies of deposit slips.
Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.
- A . 1 and 3.
- B . 1 and 4.
- C . 2 and 3.
- D . 2 and 4.
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities.
According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
- A . Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.
- B . Review the investigation and implement any improvements to the process.
- C . Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
- D . Determine why The fraud was not detected earlier and design controls to strengthen early detection.
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
- A . The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
- B . The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
- C . The framework lists the core competencies internal auditors should possess before attempting to attain The IIA’s Certified Internal Auditor certification.
- D . The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
Which of the following is an example of a directive control?
- A . Segregation of duties.
- B . Exception reports.
- C . Incentive compensation plans.
- D . Automated reconciliations.
Which of the following is an example of a directive control?
- A . Segregation of duties.
- B . Exception reports.
- C . Incentive compensation plans.
- D . Automated reconciliations.
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