Free IIA IIA-ACCA Exam Questions

Become IIA Certified with updated IIA-ACCA exam questions and correct answers

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Total 610 Questions | Updated On: Oct 29, 2025

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Question 1

Which of the following is not a barrier to effective communication?

A : ltering.

B : mmunication overload.

C : milar frames of reference.

D : ck of source credibility.

Answer: C

Question 2

Which of the following is most likely to function as a directive control?

A : curity dogs.

B : ert employees.

C : urance claims.

D : cle counts.

Answer: B

Question 3

Which of the following combinations of conditions is most likely a red flag for fraud?

A : practice of surprise audits and the implementation of an employee support program.

B : ring an employee with a prior fraud conviction and yearly management review.

C : casional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.

D : veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.

Answer: C

Question 4

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

A : creasing complexity over time.

B : terface with corporate systems.

C : ility to meet user needs.

D : dden data columns or worksheets.

Answer: C

Question 5

Which of the following statements is true regarding reversing entries in an accounting cycled

A : versing all previous closing adjustments is a mandatory step in the accounting cycle

B : versing entries should be completed at the end of the next accounting period after recording regular transactions of the period

C : versing entries are identical to the adjusting entries made in the previous period.

D : versing entries are the exact opposite of the adjustments made in the previous period.

Answer: D

Page: 1 / 122

Total 610 Questions | Updated On: Oct 29, 2025

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