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IIA IIA-ACCA Exam Questions
ACCA CIA Challenge Exam (Page 15 )

Updated On: 17-Feb-2026
Page 15 of 122
PDF with 604 Questions

An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization's financial records.
Which of the following documents would be the least useful for the auditor to verify the finding?

  1. Bank statements.
  2. Customer confirmation letters.
  3. Copies of sales invoices.
  4. Copies of deposit slips.

Answer(s): D



According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

  1. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
  2. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
  3. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
  4. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.

Answer(s): C



During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?

  1. Definition of Internal Auditing.
  2. MA Standards.
  3. Internal audit charter.
  4. The IIA's Code of Ethics.

Answer(s): C



According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

  1. To enable Triple Bottom Line reporting capability.
  2. To facilitate the conduct of risk assessment.
  3. To achieve and maintain sustainable development.
  4. To fulfill regulatory and compliance requirements.

Answer(s): C



Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.

4. It facilitates the alignment of risk mitigation strategies with management priorities.

  1. 1.2, and 3.
  2. 1,2, and 4.
  3. 1.3, and 4.
  4. 2. 3, and 4.

Answer(s): B






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