SAMPLE IIA-ACCA QUESTIONS PDF | IIA-ACCA VALID EXAM PASS4SURE

Sample IIA-ACCA Questions Pdf | IIA-ACCA Valid Exam Pass4sure

Sample IIA-ACCA Questions Pdf | IIA-ACCA Valid Exam Pass4sure

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Tags: Sample IIA-ACCA Questions Pdf, IIA-ACCA Valid Exam Pass4sure, Reliable Exam IIA-ACCA Pass4sure, IIA-ACCA Exam Demo, Reliable IIA-ACCA Test Simulator

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IIA-ACCA (ACCA CIA Challenge) Exam is a certification exam offered by the Institute of Internal Auditors (IIA) to professionals who are seeking to earn the Certified Internal Auditor (CIA) credential. IIA-ACCA exam is designed specifically for those who are already certified by the Association of Chartered Certified Accountants (ACCA) and have a minimum of two years of internal auditing experience. The IIA-ACCA Exam is a unique opportunity for ACCA members to demonstrate their knowledge and competency in the field of internal auditing.

IIA ACCA CIA Challenge Exam Sample Questions (Q409-Q414):

NEW QUESTION # 409
Which of the following price adjustment strategies encourages prompt payment?

  • A. Functional discounts.
  • B. Cash discounts.
  • C. Seasonal discounts.
  • D. Quantity discounts.

Answer: B


NEW QUESTION # 410
According to IIA guidance, which of the following should be formally documented in the internal audit charter?

  • A. The internal audit activity's responsibility for imposing risk management processes.
  • B. The budgeting process for the internal audit activity.
  • C. The internal audit activity's responsibility for the organization's governance framework.
  • D. The nature of consulting services provided by the internal audit activity.

Answer: D


NEW QUESTION # 411
During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:

  • A. Access to read application logs is restricted to authorized users.
  • B. Sensitive data, such as account numbers, are submitted using encrypted communications.
  • C. The web server used to host the application is located in a physically secure area.
  • D. Account balance information is encrypted in the database.

Answer: B


NEW QUESTION # 412
A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:

  • A. Adequate segregation of duties between data processing controls and file security controls.
  • B. Established procedures to prevent and detect unauthorized changes to data files.
  • C. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
  • D. Documented procedures for remote job entry and for local data file retention.

Answer: D


NEW QUESTION # 413
According to IIA guidance, which of the following accurately describes the responsibilities of the chief audit executive with respect to the final audit report?
1. Coordinate post-engagement conferences to discuss the final audit report with management.
2. Include management's responses in the final audit report.
3. Review and approve the final audit report.
4. Determine who will receive the final audit report.

  • A. 3 and 4
  • B. 2 and 3
  • C. 1 and 2
  • D. 1 and 4

Answer: A


NEW QUESTION # 414
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