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 181–185 (page: 38)

Updated On: 9-Feb-2026
Page 38 of 122
PDF with 604 Questions

Which of the following is an example of a risk avoidance strategy?

  1. Hedging against exchange rate variations.
  2. Limiting access to an organization's data center.
  3. Selling a nonstrategic business unit.
  4. Outsourcing a high-risk activity.

Answer(s): C



Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?

  1. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
  2. The chief audit executive reports both functionally and administratively to the CEO.
  3. The internal audit charter is drafted properly and approved by the appropriate parties.
  4. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.

Answer(s): B



A large sales organization maintains a system of internal control according to the COSO model and has updated its code of conduct. This change relates to which component of the COSO framework?

  1. Control activities.
  2. Information and communication.
  3. Commitment.
  4. Control environment.

Answer(s): D



According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?

  1. Having no active role or involvement in the risk management process.
  2. Auditing the risk management process for reasonableness.
  3. Coordinating and managing the risk management process.
  4. Participating with management in identifying and evaluating risks.

Answer(s): C



According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?

  1. Degree of effort and cost needed to correct the reported condition.
  2. Complexity of the corrective action.
  3. Impact that may result should the corrective action fail.
  4. Amount of resources required to conduct the follow-up activities.

Answer(s): D



  PDF
Viewing page 38 of 122
Viewing questions 186 - 190 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!