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IIA-ACCA Exam Dumps : ACCA CIA Challenge Exam

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ACCA CIA Challenge Exam Questions and Answers

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Question 1

As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

Options:

A.

Organizational independence.

B.

Professional objectivity.

C.

Due professional care.

D.

Individual proficiency.

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Question 2

Internal auditors must exercise due professional care by considering which of the following?

1. Cost of assurance in relation to potential benefits.

2. Adequacy and effectiveness of governance, risk management, and control processes.

3. Management's competency level in the area being evaluated.

4. Probability of significant errors, fraud, or noncompliance.

Options:

A.

1 and 2 only

B.

1, 2, and 3 only

C.

1, 2, and 4 only

D.

2, 3, and 4 only

Question 3

Which of the following describes a typical desktop workstation used by most employees in their daily work?

Options:

A.

Workstation contains software that prevents unauthorized transmission of information into and out of the organization's network.

B.

Workstation contains software that controls information flow between the organization's network and the Internet.

C.

Workstation contains software that enables the processing of transactions and is not shared among users of the organization's network.

D.

Workstation contains software that manages user's access and processing of stored data on the organization's network.

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