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Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 51–55 (page: 12)

Updated On: 9-Feb-2026
Page 12 of 122
PDF with 604 Questions

According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?

  1. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
  2. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
  3. The use of innovative technology and data analysis techniques.
  4. The extent of work needed to achieve the engagement's objectives.

Answer(s): D



An organization has implemented a software system that requires a supervisor to approve transactions that would cause treasury dealers to exceed their authorized limit. This is an example of which of the following types of controls?

  1. Preventive controls.
  2. Detective controls.
  3. Soft controls.
  4. Directive controls.

Answer(s): A



Which of the following is most likely to function as a directive control?

  1. Security dogs.
  2. Alert employees.
  3. Insurance claims.
  4. Cycle counts.

Answer(s): B



According to COSO, which of the following is not considered one of the components of an organization's internal environment?

  1. Authority and responsibility to resolve issues.
  2. Framework to plan, execute and monitor activities.
  3. Integrated responses to multiple risks.
  4. Knowledge and skills needed to perform activities.

Answer(s): C



When developing the organization's first risk universe, which of the following would the chief audit executive be least likely to consider?

  1. The amount of risk that an organization is willing to seek or accept.
  2. The extent and degree of interdependency for identified key risks.
  3. The boundaries established to manage the amount of risk taken.
  4. The exposure to risks following management's risk responses.

Answer(s): D



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