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Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 126–130 (page: 27)

Updated On: 9-Feb-2026
Page 27 of 122
PDF with 604 Questions

Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?

  1. Act as an adviser to the committee responsible for reviewing violations of the code.
  2. Review and adjudicate all violations of the code of conduct.
  3. Lead the committee responsible for the oversight of the code.
  4. Implement a system of procedures to inform all employees of the code.

Answer(s): A



According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?
1. The standards to be used by the internal audit activity.
2. The internal audit activity's code of ethics.
3. The CAE's reporting line.
4. The internal audit activity's responsibilities.

  1. 4 only.
  2. 1 and 2 only.
  3. 3 and 4.
  4. 1,2, and 3.

Answer(s): C



Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?

  1. Their understanding of auditing standards.
  2. Previous experience working with the internal audit activity.
  3. Their reporting line within the organization.
  4. The nature of their regular duties and responsibilities.

Answer(s): A



According to The IIA's Code of Ethics, which of the following is true?

  1. Confidentiality requires that auditors disclose all material facts known to them.
  2. Integrity requires that auditors perform internal audit services in accordance with the Standards.
  3. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
  4. Confidentiality requires that auditors be prudent in the use and protection of client information.

Answer(s): D



Who is responsible for setting the risk appetite?

  1. External auditors.
  2. Chief risk officer.
  3. Operations management.
  4. Board of directors.

Answer(s): D



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