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: Jun 17, 2026
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Question 1

An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:


Answer: B
Question 2

Forty-five percent of an organization's customer payments are submitted online. Eight percent of online payments are rejected. Executive management decides to outsource its online payment services to a contractor that will assume 75 percent of the total value of rejected payments. The organization estimates $1.25 million customer payments due during the contract period.
Which of the following represents the organization's residual risk for online customer payments due?


Answer: A
Question 3

According to Porter, which of the following is associated with fragmented industries?


Answer: A
Question 4

Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?


Answer: A
Question 5

After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis. Which of the following is most likely to be a disadvantage of this outsourcing decision?


Answer: C
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Total 610 Questions | Updated On: Jun 17, 2026
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