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Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 186–190 (page: 39)

Updated On: 9-Feb-2026
Page 39 of 122
PDF with 604 Questions

Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization's risk management program?

  1. Identifying and managing risks in line with the entity's risk appetite.
  2. Ensuring that a proper and effective risk management process exists.
  3. Attaining an adequate understanding of the entity's key mitigation strategies.
  4. Identifying and ensuring that appropriate controls exist to mitigate risks.

Answer(s): C



Which of the following is a detective control for managing the risk of fraud?

  1. Awareness of prior incidents of fraud.
  2. Contractor non-disclosure agreements.
  3. Verification of currency exchange rates.
  4. Receipts for employee expenses.

Answer(s): C



Which of the following is a justifiable reason for omitting advance client notice when planning an audit engagement?

  1. Advance notice may result in management making corrections to reduce the number of potential deficiencies.
  2. Previous management action plans addressing prior internal audit recommendations remain incomplete.
  3. The engagement includes audit assurance procedures such as sensitive or restricted asset verifications.
  4. The audit engagement has already been communicated and approved through the annual audit plan.

Answer(s): C



According to IIA guidance, organizations have the most influence on which element of fraud?

  1. Opportunity.
  2. Rationalization.
  3. Pressure.
  4. Incentives.

Answer(s): A



The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?

  1. Refuse to accept the consulting engagement because it would be a violation of independence.
  2. Collaborate with the external auditor to ensure the most efficient use of resources.
  3. Accept the engagement but hire an external training specialist to provide the necessary expertise.
  4. Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.

Answer(s): D



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