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

Which of the following is an appropriate role for the internal audit activity with regard to the organization's risk management program?

A : entify and manage risks in line with the organization's risk appetite.

B : ure that a proper and effective risk management process exists.

C : tain an adequate understanding of the organization's key risk mitigation strategies.

D : entify and ensure that appropriate controls exist to mitigate risks.

Answer: C

Question 2

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

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

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

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

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

Answer: C

Question 3

Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

A : internal audit activity has to ensure team members' objectivity is not impaired.

B : ditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.

C : scope and objective of the engagement is agreed upon based on the engagement client's needs.

D : internal audit activity must ensure management actions have been implemented effectively or risk accepted.

Answer: B

Question 4

Which of the following is an example of a physical security control that should be in place at an organization's data center?

A : ckup servers in the data center are stored in an environmentally controlled location

B : l users have a unique ID and password to access data

C : ipe cards are used to access the data center

D : rewalls and antivirus protection are in place to prevent unauthorized access to data.

Answer: C

Question 5

The first stage in the development of a crisis management program is to:

A : rmulate contingency plans.

B : nduct a risk analysis.

C : eate a crisis management team.

D : actice the response to a crisis.

Answer: B

Page: 1 / 122

Total 610 Questions | Updated On: Mar 25, 2026

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