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IIA IIA-ACCA Exam
ACCA CIA Challenge Exam (Page 18 )

Updated On: 15-Feb-2026
Page 18 of 122
PDF with 604 Questions

Which of the following describes a key characteristic related to effective organizational communication?

  1. Comprehensive supervisory and verification procedures.
  2. A well-designed system of internal controls.
  3. A culture of integrity and transparency.
  4. Unique operating environments with varying complexity.

Answer(s): B



According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

  1. The services must be aligned with those defined in the internal audit charter.
  2. The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
  3. The services may preclude assurance services from the consulting engagement.
  4. The services impose no responsibility to communicate information other than to the engagement client.

Answer(s): B



According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

  1. Senior management.
  2. Internal audit activity.
  3. All employees.
  4. Board of directors.

Answer(s): D



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

  1. Segregation of duties.
  2. Exception reports.
  3. Incentive compensation plans.
  4. Automated reconciliations.

Answer(s): C



Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

  1. The internal audit activity has to ensure team members' objectivity is not impaired.
  2. Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.
  3. The scope and objective of the engagement is agreed upon based on the engagement client's needs.
  4. The internal audit activity must ensure management actions have been implemented effectively or risk accepted.

Answer(s): B






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