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Exam Code:	IIA-ACCA
Exam Name:	ACCA CIA Challenge Exam
Certification Provider:	IIA
Free Question Number:	212
Version:	v2022-05-24
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# of Questions views:	12879
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Exam Question List: Question 1: According to the International Professional Practices Framew...; Question 2: Where complex problems need to be addressed, which of the fo...; Question 3: According to IIA guidance, which of the following is least c...; Question 4: Which of the following best describes the four components of...; Question 5: Which of the following must be in existence as a preconditio...; Question 6: According to IIA guidance, organizations have the most influ...; Question 7: Which of the following would be the most appropriate first s...; Question 8: Which of the following is the most likely reason an organiza...; Question 9: According to The IIA's Code of Ethics, which of the followin...; Question 10: Which of the following network types should an organization ...; Question 11: An organization is projecting sales of 100,000 units, at a u...; Question 12: An internal auditor is evaluating techniques management uses...; Question 13: Which of the following would most likely cause an internal a...; Question 14: Which of the following application-based controls is an exam...; Question 15: If a bank's activities are categorized under such department...; Question 16: All of the following are true with regard to the first-in, f...; Question 17: Which of the followings statements describes a best practice...; Question 18: What must be monitored in order to manage risk of consumer p...; Question 19: Which of the following options correctly defines a transmiss...; Question 20: According to MA guidance, which of the following would indic...; Question 21: Which of the following describes a typical desktop workstati...; Question 22: Which of the following scenarios best illustrates a rational...; Question 23: According to IIA guidance, which of the following best descr...; Question 24: Which of the following statements describes impairment to th...; Question 25: Which of the following is not a potential area of concern wh...; Question 26: Which of the following statements is true regarding assuranc...; Question 27: While auditing an organization's credit approval process, an...; Question 28: An internal auditor is performing analytical reviews as part...; Question 29: According to IIA guidance, which of the following statements...; Question 30: According to IIA guidance, which of the following statements...; Question 31: Which of the following factors is most responsible for the i...; Question 32: Which of the following factors is considered a disadvantage ...; Question 33: During an assurance engagement, an internal auditor noted th...; Question 34: Which of the following best illustrates the primary focus of...; Question 35: The following transactions and events occurred during the ye...; Question 36: The critical path for any project is the path that exhibits ...; Question 37: Unsecured loans are loans:; Question 38: An internal auditor determines that certain information from...; Question 39: According to IIA guidance, which of the following is ultimat...; Question 40: The market price is the most appropriate transfer price to b...; Question 41: Which of the following is an example of a directive control?...; Question 42: Which of the following is true regarding the COSO enterprise...; Question 43: Which of the following statements about mentoring is true? 1...; Question 44: A former line supervisor from the Financial Services Departm...; Question 45: An internal auditor is conducting a financial audit. Which o...; Question 46: The process of scenario planning begins with which of the fo...; Question 47: Which of the following are appropriate reasons for internal ...; Question 48: Which of the following is the most important concept to be i...; Question 49: When setting the scope for the identification and assessment...; Question 50: Which of the following is the most appropriate test to asses...; Question 51: Which of the following is the most common way that occupatio...; Question 52: Which of the following characteristics is most important spe...; Question 53: Due to a recent system upgrade, an audit is planned to test ...; Question 54: According to IIA guidance, which of the following strategies...; Question 55: According to IIA guidance, which of the following corporate ...; Question 56: An organization's board would like to establish a formal ris...; Question 57: Which of the following statements is true about The IIA Glob...; Question 58: Which of the following is a justifiable reason for omitting ...; Question 59: Which of the following actions should the audit committee ta...; Question 60: An internal auditor is conducting a review of the procuremen...; Question 61: When management uses the absorption costing approach, fixed ...; Question 62: Due to price risk from the foreign currency purchase of avia...; Question 63: According to IIA guidance, which of the following procedures...; Question 64: Which of the following is most likely to enhance an internal...; Question 65: Data encryption is an example of which of the following cont...; Question 66: Management would like to self-assess the overall effectivene...; Question 67: Which of the following are core responsibilities to be inclu...; Question 68: Which of the following is an example of a risk management av...; Question 69: An organization produces two products, X and Y. The material...; Question 70: An organization has implemented a software system that requi...; Question 71: According to the Standards, which of the following is based ...; Question 72: An organization needs to borrow a large amount of cash to fu...; Question 73: An internal audit charter, approved by the board, restricts ...; Question 74: Which of the following is a type of network in which an orga...; Question 75: Which of the following statements is correct regarding risk ...; Question 76: A manufacturer is under contract to produce and deliver a nu...; Question 77: Which of the following is an example of a risk avoidance res...; Question 78: Which of the following situations is most likely to impair i...; Question 79: The percentage of sales method, rather than the percentage o...; Question 80: Which of the following is not a common feature of cumulative...; Question 81: Which of the following statements is true regarding the role...; Question 82: While performing an accounts payable engagement, a senior au...; Question 83: The balanced scorecard approach differs from traditional per...; Question 84: What kind of strategy would be most effective for an organiz...; Question 85: According to IIA guidance, which of the following external g...; Question 86: Which of the following techniques would provide the most com...; Question 87: According to IIA guidance, which of the following are consid...; Question 88: The main reason to establish internal controls in an organiz...; Question 89: Which mindset promotes the most comprehensive risk managemen...; Question 90: Which of the following statements are true regarding the use...; Question 91: Which of the following offers the best evidence that the int...; Question 92: The board has asked the internal audit activity (IAA) to be ...; Question 93: Sometimes, internal audit staff may partner with operating m...; Question 94: Which of the following enhances the independence of the inte...; Question 95: According to IIA guidance, which of the following are the mo...; Question 96: According to IIA guidance, which of the following should be ...; Question 97: For an engineering department with a total quality managemen...; Question 98: According to The MA Global Internal Audit Competency Framewo...; Question 99: According to IIA guidance, which of the following statements...; Question 100: Which of the following types of social responsibilities is v...; Question 101: According to IIA guidance, which of the following is a prima...; Question 102: According to IIA guidance, which of the following individual...; Question 103: A chief audit executive (CAE) received a detailed internal r...; Question 104: Which of the following would not impair the objectivity of i...; Question 105: Which of the following factors should a chief audit executiv...; Question 106: Which of the following statements is true regarding reversin...; Question 107: A supervisor receives a complaint from an employee who is fr...; Question 108: Which of the following would not be a typical activity for t...; Question 109: An organization is facing a financial downturn and needs to ...; Question 110: An organization is considering the outsourcing of its busine...; Question 111: An organization engages in questionable financial reporting ...; Question 112: When an organization is choosing a new external auditor, whi...; Question 113: Operational management in the IT department has introduced p...; Question 114: Which of the following is an example of a phishing attack?...; Question 115: Which of the following local area network physical layouts i...; Question 116: Which of the following statements is true regarding the use ...; Question 117: When developing the organization's first risk universe, whic...; Question 118: Which of the following risks is best addressed by encryption...; Question 119: One change control function that is required in client/serve...; Question 120: An organization decided to install a motion detection system...; Question 121: An employee frequently uses a personal smart device to send ...; Question 122: The newly appointed chief audit executive (CAE) of a large m...; Question 123: According to the COSO enterprise risk management framework, ...; Question 124: Which of the following should an organization consider when ...; Question 125: New environmental regulations require the board to certify t...; Question 126: During the last year, an organization had an opening invento...; Question 127: A brand manager in a consumer food products organization sus...; Question 128: Which of the following examples demonstrates that the intern...; Question 129: According to IIA guidance, which of the following would be t...; Question 130: An internal audit charter should do which of the following?...; Question 131: Organizations use matrix management to accomplish which of t...; Question 132: In which of the following plans is an employee most likely t...; Question 133: Which of the following is an example of a physical control?...; Question 134: In which type of business environment are price cutting stra...; Question 135: What should the internal auditor's role be in assessing the ...; Question 136: A chief audit executive (CAE) is reviewing the internal audi...; Question 137: A key advantage of developing a computer application by usin...; Question 138: Which of the following best describes the details that must ...; Question 139: A global business organization is selecting managers to post...; Question 140: The chief audit executive of a medium-sized financial instit...; Question 141: Which of the following factors is most likely to lead to a l...; Question 142: Which of the following is true regarding an organization's r...; Question 143: A multinational organization has asked the internal audit ac...; Question 144: Which of the following is a disadvantage of selecting a comm...; Question 145: According to IIA guidance, which of the following statements...; Question 146: Which of the following conditions are necessary for successf...; Question 147: A furniture manufacturer has installed a new fire sprinkler ...; Question 148: According to IIA guidance, which of the following scenarios ...; Question 149: The internal audit activity is planning a procurement audit ...; Question 150: An organization has a health and safety division that conduc...; Question 151: An internal auditor is conducting an assessment of the purch...; Question 152: A code of business conduct should include which of the follo...; Question 153: Which of the following are appropriate functions for an IT s...; Question 154: An internal auditor has been assigned to facilitate a risk a...; Question 155: Which of the following would be a risk in the development of...; Question 156: Which of the following is an appropriate role for the intern...; Question 157: Which of the following factors should be considered when det...; Question 158: An organization accumulated the following data for the prior...; Question 159: A multinational organization involved in online business has...; Question 160: Which of the following statements is true pertaining to inte...; Question 161: In mergers and acquisitions, which of the following is an ex...; Question 162: Which of the following is an effective approach for internal...; Question 163: Forty-five percent of an organization's customer payments ar...; Question 164: In the current year, a merchandising organization had an inv...; Question 165: Which of the following statements best describes the framewo...; Question 166: Which of the following control activities is the most effect...; Question 167: According to the Standards, which of the following is leasti...; Question 168: The chief audit executive (CAE) of a small internal audit ac...; Question 169: Which of the following engagement observations would provide...; Question 170: Organizational activities that complement each other and cre...; Question 171: Which of the following best describes the purpose of disaste...; Question 172: According to IIA guidance, which of the following accurately...; Question 173: Import quotas that limit the quantities of goods that a dome...; Question 174: According to IIA guidance, which of the following are approp...; Question 175: Which of the following most accurately describes the purpose...; Question 176: Which of the following control methods is effective in reduc...; Question 177: Which of the following statements about slack time and miles...; Question 178: Which of the following is not included in the process of use...; Question 179: The internal audit activity completed an initial risk analys...; Question 180: An audit identified a number of weaknesses in the configurat...; Question 181: A rapidly expanding retail organization continues to be tigh...; Question 182: An organization had three large centralized divisions: one t...; Question 183: An internal auditor has been asked to conduct an investigati...; Question 184: Which of the following combinations of conditions is most li...; Question 185: Which of the following would provide the most relevant assur...; Question 186: Which of the following stages of contracting focuses on alig...; Question 187: An organization facing rapid growth decides to employ a thir...; Question 188: According to IIA guidance, when preparing the charter for th...; Question 189: According to IIA guidance, which of the following statements...; Question 190: A chief audit executive is preparing interview questions for...; Question 191: Which of the following conflict resolution methods should be...; Question 192: Which of the following is the best approach to overcome entr...; Question 193: An internal auditor wants to sample data to test an audit th...; Question 194: According to MA guidance on IT which of the following best d...; Question 195: For employees, the primary value of implementing job enrichm...; Question 196: The chief risk officer (CRO) of a large manufacturing organi...; Question 197: An auditor identifies three errors in the sample of 25 entri...; Question 198: An internal auditor was asked to review an equal equity part...; Question 199: Which of the following would be considered a violation of Th...; Question 200: What is the purpose of a secondary control?...; Question 201: Which of the following actions are appropriate for the chief...; Question 202: According to MA guidance, which of the following best descri...; Question 203: Which of the following is a weakness of observation as audit...; Question 204: A large investment organization hired a chief risk officer (...; Question 205: Which of the following best describes a market signal?...; Question 206: If a just-in-time purchasing system is successful in reducin...; Question 207: Which of the following should be included in a privacy audit...; Question 208: According to IIA guidance, which of the following steps are ...; Question 209: Which of the following statements accurately describes the r...; Question 210: Which of the following is the best way to detect fraud?...; Question 211: Refer to the exhibit. (Exhibit) Presented below are partial ...; Question 212: Which of the following is a role of the board of directors i...

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