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: Jan 29, 2026

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Question 1

A chief audit executive (CAE) is determining which engagements to include on the annual audit plan. She would like to consider the organization's attitude toward risk and the degree of difficulty in achieving objectives. Which of the following resources should the CAE consult?

A : corporate risk register.

B : strategic plan.

C : ternal and external audit reports.

D : board's meeting records.

Answer: B

Question 2

According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

A : port identifying data that is outside of system parameters

B : port identifying general ledger transactions by time and individual

C : port comparing processing results with original input

D : port confirming that the general ledger data was processed without error.

Answer: B

Question 3

According to IIA guidance, which of the following is a primary component of a network security strategy?

A : plication input controls

B : rewall controls.

C : ansmission encryption controls

D : ange management controls

Answer: B

Question 4

According to IIA guidance, which of the following is true regarding audit supervision?

1. Supervision should be performed throughout the planning, examination, evaluation, communication, and follow-up stages of the audit engagement.

2. Supervision should extend to training, time reporting, and expense control, as well as administrative matters.

3. Supervision should include review of engagement workpapers, with documented evidence of the review.

A : 1 and 2 only

B : 1 and 3 only

C : 2 and 3 only

D : 1, 2, and 3

Answer: D

Question 5

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

A : nagers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.

B : controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.

C : curity cameras that monitor cash handling at the register are not functioning.

D : organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.

Answer: B

Page: 1 / 122

Total 610 Questions | Updated On: Jan 29, 2026

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