Total 610 Questions |
Updated On: Aug 12, 2026
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Free IIA IIA-ACCA Exam Questions
Become IIA Certified with updated IIA-ACCA exam questions and correct answers
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Question 1
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
Question 2
Which of the following is an effective approach for internal auditors to take to improve collaboration with audit clients during an engagement?
1. Obtain control concerns from the client before the audit begins so the internal auditor can tailor the scope accordingly.
2. Discuss the engagement plan with the client so the client can understand the reasoning behind the approach.
3. Review test criteria and procedures where the client expresses concerns about the type of tests to be conducted.
4. Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.
Answer: A
Question 3
Which of the following phases of a business cycle are marked by an underuse of resources?
1. The trough.
2. The peak.
3. The recovery.
4. The recession.
Answer: B
Question 4
According to IIA guidance, which of the following is a primary component of a network security strategy?
Answer: B
Question 5
While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?
Answer: D
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Total 610 Questions |
Updated On: Aug 12, 2026
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