Free Online IIA IIA-ACCA Practice Test

Prepare Your IIA IIA-ACCA Exam Questions with Free online IIA-ACCA Practice Test. Get Brilliant ACCA CIA Challenge Exam Results with Valid IIA ACCA Exam Dumps.

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Total 610 Questions | Updated On: May 14, 2024

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Question 1

Which of the following situations would justify the removal of a finding from the final audit report?

A : Management disagrees with the report findings and conclusions in their responses.

B : Management has already satisfactorily completed the recommended corrective action.

C : Management has provided additional information that contradicts the findings.

D : Management believes that the finding is insignificant and unfairly included in the report.

Answer: C

Question 2

According to IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?

A : The organization's audit universe is extensive and diverse.

B : There has been an increase in unanticipated requests for advisory work.

C : Previous work provided by the external service provider has been of great quality and value.

D : A recent benchmarking study found that using external service providers is a common practice of similarly-sized IAAs in other organizations.

Answer: B

Question 3

Which of the following is an example of a phishing attack?

A : An employee receives an email that appears to be from the organization's bank, though it is not. The employee replies to the email and sends the requested confidential information.

B : An organization's website has been hacked. The hacker added political content that is not consistent with the organization's views.

C : An organization's systems have been compromised by malicious software. The software locks the organization's operating system until d ransom is paid.

D : An organization's communication systems have been intercepted. A communication session is controlled by an unauthorized third party.

Answer: A

Question 4

Which of the following is an example of a risk avoidance strategy?

A : Hedging against exchange rate variations.

B : Limiting access to an organization's data center.

C : Selling a nonstrategic business unit.

D : Outsourcing a high-risk activity.

Answer: C

Question 5

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

A : Security dogs.

B : Alert employees.

C : Insurance claims.

D : Cycle counts.

Answer: B

Page: 1 / 122

Total 610 Questions | Updated On: May 14, 2024

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