support@Free-Braindumps.com
Register Login
Cisco
CompTIA
ISC
EC-Council
EXIN
Fortinet
ITIL
Juniper
Microsoft
VMware
Avaya
SAP
Google
NVIDIA
Salesforce
Amazon
Palo Alto Networks
ISC2
CrowdStrike
Anthropic
All Vendors
  1. Home
  2. Exams
  3. IIA
  4. IIA-ACCA

Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 171–175 (page: 36)

Updated On: 9-Feb-2026
Page 36 of 122
PDF with 604 Questions

Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence.
Which of the following is the internal auditor's most appropriate next step?

  1. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
  2. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
  3. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
  4. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.

Answer(s): A



According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?

  1. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.
  2. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.
  3. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.
  4. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.

Answer(s): A



Which of the following types of fraud includes embezzlement?

  1. Fraudulent statements.
  2. Bribery.
  3. Misappropriation of assets.
  4. Corruption.

Answer(s): C



An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?

  1. Ethics should vary with local customs in the organization's foreign operations.
  2. Whistleblowing should be discouraged because it can cause distrust among employees.
  3. Ethical behavior should be incorporated into performance evaluations.
  4. Senior management should be granted specific exemptions to the code of ethics.

Answer(s): C



The manager for an organization's accounts payable department resigned her post in that capacity. Three months later, she was recruited to the internal audit activity and has been working with the audit team for the last eight months.
Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?

  1. An operations audit of the accounts payable department.
  2. A consulting engagement related to a new accounts payable optimization initiative.
  3. A review of the employees' sports club finances, which are overseen by the chief audit executive.
  4. An assurance review for a sales program on which she previously provided consultation.

Answer(s): C



  PDF
Viewing page 36 of 122
Viewing questions 176 - 180 out of 604 questions


Post your Comments and Discuss IIA IIA-ACCA exam prep with other Community members:

AI Tutor AI Tutor 👋 I’m here to help!