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
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.
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.
Identify fraud.
- A . 1 and 4.
- B . 1 and 3.
- C . 2 and 3.
- D . 3 and 4.
According to IIA guidance, which of the following best describes internal auditors’ responsibility regarding fraud?
- A . Internal auditors should take a leading role in investigating all fraud-related cases.
- B . Internal auditors must have sufficient knowledge to evaluate the risk of fraud.
- C . Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.
- D . Internal auditors are responsible for ensuring that fraud does not occur.
Which of the following types of social responsibilities is voluntary and guided purely by the organization’s desire to make social contributions?
- A . The bottom of the pyramid responsibility.
- B . Innovative responsibility.
- C . Ethical responsibility.
- D . Discretionary responsibility.
Which of the following combinations of conditions is most likely a red flag for fraud?
- A . The practice of surprise audits and the implementation of an employee support program.
- B . Hiring an employee with a prior fraud conviction and yearly management review.
- C . Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.
- D . A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization’s operations?
- A . The services must be aligned with those defined in the internal audit charter.
- B . The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
- C . The services may preclude assurance services from the consulting engagement.
- D . The services impose no responsibility to communicate information other than to the engagement client.
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization’s operations?
- A . The services must be aligned with those defined in the internal audit charter.
- B . The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
- C . The services may preclude assurance services from the consulting engagement.
- D . The services impose no responsibility to communicate information other than to the engagement client.
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization’s operations?
- A . The services must be aligned with those defined in the internal audit charter.
- B . The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
- C . The services may preclude assurance services from the consulting engagement.
- D . The services impose no responsibility to communicate information other than to the engagement client.
Latest IIA-ACCA Dumps Valid Version with 604 Q&As
Latest And Valid Q&A | Instant Download | Once Fail, Full Refund
