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IIA IIA-ACCA Exam With Confidence Using Practice Dumps

Exam Code:
IIA-ACCA
Exam Name:
ACCA CIA Challenge Exam
Certification:
CIA Challenge Exam
Vendor:
IIA
Questions:
604
Last Updated:
Apr 15, 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

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Question 1

Which of the following control features consists of a set of authorization codes that distinguishes among actions such as reading, adding, and deleting records?

Options:

A.

Internally encrypted passwords

B.

System access privileges.

C.

Logon passwords

D.

Protocol controls.

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Question 2

Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:

Activity Level -

Maintenance Cost

Month

Patient Days

Incurred

January

5,600

$7,900

February

7,100

$8,500

March

5,000

$7,400

April

6,500

$8,200

May

7,300

$9,100

June

8,000

$9,800

If the cost of maintenance is expressed in an equation, what is the independent variable for this data?

Options:

A.

Fixed cost.

B.

Variable cost.

C.

Total maintenance cost.

D.

Patient days.

Question 3

A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

Options:

A.

Assert whether the described and reported control processes and systems exist.

B.

Assess whether senior management adequately supports and promotes the internal control culture described in the report.

C.

Evaluate the completeness of the report and management's responses to identified deficiencies.

D.

Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

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