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: Aug 12, 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?


Answer: B
Question 2

Which of the following statements is true regarding reversing entries in an accounting cycled


Answer: D
Question 3

An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.


Answer: D
Question 4

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?


Answer: C
Question 5

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


Answer: A
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Total 610 Questions | Updated On: Aug 12, 2026
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