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IIA IIA-ACCA Exam Questions
ACCA CIA Challenge Exam (Page 11 )

Updated On: 17-Feb-2026
Page 11 of 122
PDF with 604 Questions

A new director was hired to lead the internal audit activity at a small start-up company.
Which of the following assignments would impair the director's independence?

  1. Preparing the financial statements for the company's defined contribution plan.
  2. Performing a pre-implementation review of the company's payroll application.
  3. Providing the COBIT framework as a possible IT management tool.
  4. Reviewing the company's policy for foreign currency translation adjustments for compliance with accounting standards.

Answer(s): A



According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

  1. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
  2. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
  3. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
  4. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.

Answer(s): C



Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.

4. The extent of other ongoing services that the engineer may be performing for the organization.

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

Answer(s): D



Internal auditors must exercise due professional care by considering which of the following?
1. Cost of assurance in relation to potential benefits.
2. Adequacy and effectiveness of governance, risk management, and control processes.
3. Management's competency level in the area being evaluated.
4. Probability of significant errors, fraud, or noncompliance.

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

Answer(s): C



According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.

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

Answer(s): C






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