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IIA-ACCA pdf

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ACCA CIA Challenge Exam

Last Update Apr 18, 2024
Total Questions : 604

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ACCA CIA Challenge Exam Questions and Answers

Questions 1

Which of the following must be in existence as a precondition to developing an effective system of internal controls?

Options:

A.

A monitoring process.

B.

A risk assessment process.

C.

A strategic objective-setting process.

D.

An information and communication process.

Questions 2

According to IIA guidance, which of the following should be formally documented in the internal audit charter?

Options:

A.

The internal audit activity's responsibility for imposing risk management processes.

B.

The internal audit activity's responsibility for the organization's governance framework.

C.

The nature of consulting services provided by the internal audit activity.

D.

The budgeting process for the internal audit activity.

Questions 3

Which of the following situations is most likely to impair internal audit objectivity?

Options:

A.

An internal auditor reports both functionally and administratively to the chief financial officer (CFO).

B.

An internal auditor, who was an accounts receivable intern for the organization three years prior, performs an audit of the accounts receivable cycle.

C.

According to policy, the internal auditor must obtain approval from the CFO prior to requesting information for internal audit purposes.

D.

An internal auditor performs an audit in a department that is led by the auditor's close friend.

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