IIA IIA-ACCA ACCA CIA Challenge Exam Online Training
IIA IIA-ACCA Online Training
The questions for IIA-ACCA were last updated at May 11,2025.
- Exam Code: IIA-ACCA
- Exam Name: ACCA CIA Challenge Exam
- Certification Provider: IIA
- Latest update: May 11,2025
Question #141
Which of the following is an example of collusion?
- A . An employee includes a faked receipt in his expense claim, and the claim is signed by the employee’s manager.
- B . A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
- C . A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
- D . An employee works with the IT manager to develop a program for identifying duplicate invoice payments.
Correct Answer: B
Question #142
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A . The CAE would need to procure external services to deliver the internal audit assurance program.
- B . There is no expertise within the internal audit team for detecting and investigating fraud.
- C . There is no expertise within the internal audit team for auditing an IT engagement.
- D . There is no available expertise on the internal audit team to perform a consulting engagement.
Correct Answer: B
Question #143
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
- A . Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
- B . Approve the annual budget and resource plan for the internal audit activity.
- C . Assist the CAE with hiring objective and competent internal audit staff.
- D . Encourage the CAE to communicate and coordinate with the external auditor.
Correct Answer: A
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