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: Mar 25, 2026

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Question 1

An assurance mapping exercise helps an organization do which of the following?

1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.

2. Fulfill best practices in the industry.

3. Identify and address any gaps in the risk management process.

4. Identify fraud.

A : 1 and 4.

B : 1 and 3.

C : 2 and 3.

D : 3 and 4.

Answer: B

Question 2

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A : assigned internal auditor must determine the objectives, scope, and techniques of the engagement.

B : CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

C : assigned internal auditor must not assume management responsibilities while performing the engagement.

D : assigned internal auditor must maintain objectivity while performing the engagement.

Answer: A

Question 3

When establishing a quality assurance and improvement program, the chief audit executive should ensure the program is designed to accomplish which of the following objectives?

1. Add value.

2. Improve operations.

3. Provide assurance that the internal audit activity conforms with the Standards.

4. Provide assurance that the internal audit activity conforms with the IIA Code of Ethics.

A : 1 only

B : 1 and 2 only

C : 1 and 3 only

D : 1, 2, 3, and 4

Answer: D

Question 4

The critical path for any project is the path that exhibits which of the following characteristics?

A : the longest duration in time.

B : ts the most money.

C : quires the largest amount of labor

D : deemed most important to the project.

Answer: A

Question 5

A code of business conduct should include which of the following to increase its deterrent effect?

1. Appropriate descriptions of penalties for misconduct.

2. A notification that code of conduct violations may lead to criminal prosecution.

3. A description of violations that injure the interests of the employer.

4. A list of employees covered by the code of conduct.

A : 1 and 2

B : 1 and 3

C : 2 and 4

D : 3 and 4

Answer: A

Page: 1 / 122

Total 610 Questions | Updated On: Mar 25, 2026

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