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IIA IIA-ACCA Exam Questions
ACCA CIA Challenge Exam (Page 16 )

Updated On: 17-Feb-2026
Page 16 of 122
PDF with 604 Questions

An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility.
Which of the following would be an element for the internal audit activity to consider?

  1. Working conditions.
  2. Employees' families.
  3. Marketplace competition.
  4. Shareholders and investors.

Answer(s): B



According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

  1. Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.
  2. Internal assessments must be performed at least once every five years by a qualified assessor.
  3. An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.
  4. Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.

Answer(s): C



According to IIA guidance, which of the following should be included in the internal audit charter?

  1. The minimum resources and competencies needed for the internal audit activity.
  2. Identification of the organizational units where engagements are to be performed.
  3. Organizational relationships and reporting lines.
  4. Assigned responsibilities for designing and implementing controls.

Answer(s): C



While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located.
Which of the following principles likely guided the CAE's decision?

  1. Objectivity.
  2. Proficiency.
  3. Independence.
  4. Due professional care.

Answer(s): D



Which of the following is an example of a detective control?

  1. Automatic shut-off valve.
  2. Auto-correct software functionality.
  3. Confirmation with suppliers and vendors.
  4. Safety instructions.

Answer(s): C






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