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IIA IIA-ACCA Exam
ACCA CIA Challenge Exam (Page 20 )

Updated On: 12-Feb-2026
Page 20 of 122
PDF with 604 Questions

Which of the following best demonstrates the authority of the internal audit activity?

  1. Suggesting alternatives to decision makers.
  2. Improving the integrity of information.
  3. Determining the scope of internal audit services.
  4. Achieving engagement objectives.

Answer(s): C



An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division.
Which of the following is an example of risk reduction?

  1. Management sells the product division to a competitor.
  2. Management outsources the product division to a third party.
  3. Management allows the product division to remain unchanged.
  4. Management modifies the product division to minimize errors.

Answer(s): D



According to IIA guidance, which of the following external groups is most likely to represent a liability risk, based on activities associated with the organization's corporate social responsibility program?

  1. Consumers.
  2. Activists.
  3. Suppliers.
  4. Investors.

Answer(s): B



Which of the following types of social responsibilities is voluntary and guided purely by the organization's desire to make social contributions?

  1. The bottom of the pyramid responsibility.
  2. Innovative responsibility.
  3. Ethical responsibility.
  4. Discretionary responsibility.

Answer(s): C



To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?

  1. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
  2. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
  3. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.
  4. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.

Answer(s): C






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