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Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 56–60 (page: 13)

Updated On: 9-Feb-2026
Page 13 of 122
PDF with 604 Questions

In which of the following functions would fraud be most likely to occur?

  1. Maintaining custody of inventory records.
  2. Collecting payments on accounts.
  3. Approving changes to employee records.
  4. Preparing customer statements.

Answer(s): B



Which of the following is the best way to detect fraud?

  1. Conduct anti-fraud training.
  2. Perform background investigations.
  3. Implement process controls.
  4. Activate a whistleblower hotline.

Answer(s): D



Which of the following is the most common method of fraud detection?

  1. Analytical reviews of high-risk areas.
  2. Detective controls built into the daily processes.
  3. Unannounced audits or reviews of programs or departments.
  4. Tips received from employees or citizens.

Answer(s): D



Which of the following would not be considered part of preliminary survey of an engagement area?

  1. Interviews with individuals affected by the entity.
  2. Functional walk through test.
  3. Analytical reviews.
  4. Sampling scope.

Answer(s): D



Which of the following is a weakness of observation as audit evidence?

  1. It cannot be used to test the completeness assertion.
  2. It cannot be used to test the existence assertion.
  3. It cannot be used to test the occurrence assertion.
  4. It cannot be relied upon because the evidence is not persuasive.

Answer(s): A



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