IIA Related Exams
IIA-ACCA Exam
The IIA IIA-ACCA exam focuses on The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) and essential internal audit concepts like:
The IIA IIA-ACCA Exam and the IIA-CHAL-QISA Exam are both pathways to earn the Certified Internal Auditor (CIA) designation, but they cater to different professional backgrounds:
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
1. The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
2. The needs and expectation of clients, including the nature, timing, and communication of engagement results.
3. The application of technology-based audit and other data analysis techniques, where appropriate.
4. The relative complexity and extent of work needed to achieve the engagement's objectives.
A newly promoted chief audit executive (CAE) is faced with a backlog of assurance engagement reports to review for approval. In an attempt to attach a priority for this review, the CAE scans the opinion statement on each report. According to IIA guidance, which of the following opinions would receive the lowest review priority?
1. Graded positive opinion.
2. Negative assurance opinion.
3. Limited assurance opinion.
4. Third-party opinion.
Which of the following would not be considered part of preliminary survey of an engagement area?