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Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 151–155 (page: 32)

Updated On: 9-Feb-2026
Page 32 of 122
PDF with 604 Questions

According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

  1. Accepting a consulting request in the IT department without possessing the requisite experience.
  2. Providing personal tax preparation services for a fee for several employees during the lunch hour.
  3. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
  4. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.

Answer(s): C



Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

  1. If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.
  2. Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.
  3. The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.
  4. The internal audit activity should have appropriate knowledge and competence to conduct an asses .......framework.

Answer(s): D



In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

  1. The CAE would need to procure external services to deliver the internal audit assurance program.
  2. There is no expertise within the internal audit team for detecting and investigating fraud.
  3. There is no expertise within the internal audit team for auditing an IT engagement.
  4. There is no available expertise on the internal audit team to perform a consulting engagement.

Answer(s): B



According to The IIA's Code of Ethics, which of the following statements is true?

  1. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
  2. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
  3. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
  4. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.

Answer(s): C



While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditor's relative.
Which course of action should the auditor take?

  1. Proceed with the audit engagement, but do not include the relative's information.
  2. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
  3. Disclose in the engagement final communication that the relative is a customer.
  4. Immediately withdraw from the audit engagement.

Answer(s): B



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