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 audit activity is using the auditing-by-element approach to audit the organization’s controls around corporate social responsibility.
Which of the following would be an element for the internal audit activity to consider?
- A . Working conditions.
- B . Employees’ families.
- C . Marketplace competition.
- D . Shareholders and investors.
According to IIA guidance, which of the following statements about working papers is false?
- A . They assist in the implementation of recommendations.
- B . They provide support for communication to third parties.
- C . They demonstrate compliance with auditing standards.
- D . They contribute to development of the internal audit staff.
Which of the following factors have the greatest influence on the independence of the internal audit activity?
- A . Quality assessments and cultural biases of the internal audit activity.
- B . Rotational assignments and familiarity of the internal audit activity.
- C . Employee incentives and self review of the internal audit activity.
- D . Organizational positioning and scope control of the internal audit activity.
Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?
- A . The internal audit activity has to ensure team members’ objectivity is not impaired.
- B . Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.
- C . The scope and objective of the engagement is agreed upon based on the engagement client’s needs.
- D . The internal audit activity must ensure management actions have been implemented effectively or risk accepted.
Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
- A . Determine the organization’s overall risk appetite.
- B . Establish a governance committee.
- C . Delegate authority to members of senior management.
- D . Identify key stakeholders and their expectations.
Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
- A . Determine the organization’s overall risk appetite.
- B . Establish a governance committee.
- C . Delegate authority to members of senior management.
- D . Identify key stakeholders and their expectations.
Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
- A . Determine the organization’s overall risk appetite.
- B . Establish a governance committee.
- C . Delegate authority to members of senior management.
- D . Identify key stakeholders and their expectations.
Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
- A . Determine the organization’s overall risk appetite.
- B . Establish a governance committee.
- C . Delegate authority to members of senior management.
- D . Identify key stakeholders and their expectations.
Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
- A . Determine the organization’s overall risk appetite.
- B . Establish a governance committee.
- C . Delegate authority to members of senior management.
- D . Identify key stakeholders and their expectations.
Planning safeguards for assets in high-risk areas.
- A . 1 and 2.
- B . 1 and 3.
- C . 2 and 3.
- D . 3 and 4.
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