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IIA IIA-ACCA Exam With Confidence Using Practice Dumps

Exam Code:
IIA-ACCA
Exam Name:
ACCA CIA Challenge Exam
Certification:
Vendor:
Questions:
604
Last Updated:
Apr 19, 2025
Exam Status:
Stable
IIA IIA-ACCA

IIA-ACCA: CIA Challenge Exam Exam 2025 Study Guide Pdf and Test Engine

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ACCA CIA Challenge Exam Questions and Answers

Question 1

The manager for an organization's accounts payable department resigned her post in that capacity. Three months later, she was recruited to the internal audit activity and has been working with the audit team for the last eight months. Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?

Options:

A.

An operations audit of the accounts payable department.

B.

A consulting engagement related to a new accounts payable optimization initiative.

C.

A review of the employees' sports club finances, which are overseen by the chief audit executive.

D.

An assurance review for a sales program on which she previously provided consultation.

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Question 2

An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

Options:

A.

Condition section.

B.

Criteria section.

C.

Effect section.

D.

Cause section.

Question 3

According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community?

  • Determine whether previous incidents have been reported, managed, and resolved.
  • Determine whether a business contingency plan exists.
  • Determine the extent of transparency in reporting.
  • Determine whether a cost/benefit analysis was performed for all related projects.

Options:

A.

1 and 3.

B.

1 and 4.

C.

2 and 3.

D.

2 and 4.