Free IIA IIA-ACCA Exam Questions
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IIA IIA-ACCA Exam Questions
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Provided By: IIA
- Exam: ACCA CIA Challenge
- Certification: Certified Internal Auditor
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Total Questions: 610
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Updated On: Apr 26, 2025
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Rated: 4.9 |
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Online Users: 1220
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Question 1
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Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?
Answer: D
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Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?
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Question 2
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The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
Answer: A
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The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
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Question 3
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After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis. Which of the following is most likely to be a disadvantage of this outsourcing decision?
Answer: C
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After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis. Which of the following is most likely to be a disadvantage of this outsourcing decision?
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Question 4
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Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
Answer: B
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Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
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Question 5
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Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
Answer: A
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Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?