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Exam Code:IIA-ACCA
Exam Name:ACCA CIA Challenge Exam
Certification Provider:IIA
Free Question Number:211
Version:v2021-04-22
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Exam Question List
Question 1: While auditing an organization's credit approval process, an...
Question 2: A manufacturing line supervisor joins the internal audit act...
Question 3: According to IIA guidance, which of the following statements...
Question 4: Which of the following statements accurately describes an in...
Question 5: Which of the following is an example of a physical control?...
Question 6: After finalizing an assurance engagement concerning safety o...
Question 7: An organization has a health and safety division that conduc...
Question 8: Which of the following performance measures would be appropr...
Question 9: The activity that involves a trial run of a product in a typ...
Question 10: Which of the following statements is correct regarding corpo...
Question 11: Forty-five percent of an organization's customer payments ar...
Question 12: Which of the following is an example of a directive control?...
Question 13: Which of the following would not be a typical activity for t...
Question 14: An internal auditor completed an audit of a bank's loan depa...
Question 15: Which of the following statements pertaining to a market ski...
Question 16: Which of the following is useful for forecasting the require...
Question 17: Which of the following statements about market signaling is ...
Question 18: For a multinational organization, which of the following is ...
Question 19: What kind of strategy would be most effective for an organiz...
Question 20: A manager has difficulty motivating staff to improve product...
Question 21: Which of the following is not included in the process of use...
Question 22: Reviewing prior audit reports and supporting workpapers befo...
Question 23: Which of the following control activities is the most effect...
Question 24: In terms of international business strategy, which of the fo...
Question 25: Which of the following is a characteristic of an emerging in...
Question 26: According to IIA guidance, which of the following should be ...
Question 27: According to IIA guidance, which of the following would be t...
Question 28: According to IIA guidance, which of the following scenarios ...
Question 29: Under a value-added taxing system:...
Question 30: A chief audit executive (CAE) was asked to participate in th...
Question 31: Which of the following would not impair the objectivity of i...
Question 32: An internal auditor who is carrying out an engagement to rev...
Question 33: According to IIA guidance, the results of a formal quality a...
Question 34: A medical insurance provider uses an electronic claims-submi...
Question 35: Which of the following is considered a violation of The IIA'...
Question 36: An internal auditor has been asked to conduct an investigati...
Question 37: The chief audit executive (CAE) has assigned an internal aud...
Question 38: Which of the following describes a typical desktop workstati...
Question 39: Which of the following statements accurately describes the r...
Question 40: According to IIA guidance, which of the following strategies...
Question 41: Which of the following statements is true regarding the use ...
Question 42: Which of the following actions is most likely to gain suppor...
Question 43: According to IIA guidance, which of the following is the cor...
Question 44: According to The IIA's Code of Ethics, which of the followin...
Question 45: According to IIA guidance, organizations have the most influ...
Question 46: Which type of bond sells at a discount from face value, then...
Question 47: When auditing the award of a major contract, which of the fo...
Question 48: An organization has recorded the following profit and expens...
Question 49: A former line supervisor from the Financial Services Departm...
Question 50: According to IIA guidance, which of the following statements...
Question 51: Which of the following application controls checks the integ...
Question 52: An internal auditor is trying to assess control risk and the...
Question 53: According to IIA guidance, which of the following should be ...
Question 54: Which of the following is the most common method of fraud de...
Question 55: In the area of business acumen, which of the following compe...
Question 56: Which of the following control methods is effective in reduc...
Question 57: Which of the following statements is true regarding a bring-...
Question 58: Which of the following statements is true regarding cost-vol...
Question 59: An organization accumulated the following data for the prior...
Question 60: The main reason to establish internal controls in an organiz...
Question 61: Which of the following is the most important concept to be i...
Question 62: Which of the following best demonstrates an organization's a...
Question 63: Which of the following actions should the audit committee ta...
Question 64: Which of the following is always true regarding the use of e...
Question 65: According to IIA guidance, which of the following steps are ...
Question 66: Which of the following is an example of an application syste...
Question 67: Unsecured loans are loans:
Question 68: If legal or regulatory standards prohibit conformance with c...
Question 69: An internal auditor submitted a report containing recommenda...
Question 70: Which of the following risks is best addressed by encryption...
Question 71: According to the COSO enterprise risk management (ERM) frame...
Question 72: Which of the following is a limiting factor for capacity exp...
Question 73: Which of the following behaviors could represent a significa...
Question 74: According to IIA guidance, which of the following is not a r...
Question 75: Which of the following is a typical example of structured da...
Question 76: According to IIA guidance, which of the following accurately...
Question 77: Which of the following is the most likely reason an organiza...
Question 78: The external auditor has identified a number of production p...
Question 79: Which of the following authentication controls combines what...
Question 80: Which of the following statements is true regarding reversin...
Question 81: Which of the following is not a primary reason for outsourci...
Question 82: Which of the following techniques would be least effective i...
Question 83: An internal audit activity is using the auditing-by-element ...
Question 84: When attempting to devise creative solutions to problems, te...
Question 85: According to IIA guidance, which of the following are consid...
Question 86: Which of the following components should be included in an a...
Question 87: According to the Standards, which of the following is based ...
Question 88: Management would like to self-assess the overall effectivene...
Question 89: Which of the following is an example of a nonfinancial inter...
Question 90: According to IIA guidance, which of the following statements...
Question 91: When an organization is choosing a new external auditor, whi...
Question 92: Which of the following costs would be incurred in an invento...
Question 93: An audit identified a number of weaknesses in the configurat...
Question 94: A credit card company detects potential errors in credit car...
Question 95: A multinational organization has multiple divisions that sel...
Question 96: Which of the following is an appropriate role for the intern...
Question 97: When initiating international ventures, an organization shou...
Question 98: When management uses the absorption costing approach, fixed ...
Question 99: Which of the following is an example of a phishing attack?...
Question 100: According to IIA guidance on IT. which of the following plan...
Question 101: A draft internal audit report that cites deficient condition...
Question 102: Which of the following conflict resolution methods should be...
Question 103: According to IIA guidance, which of the following are approp...
Question 104: Which of the following best describes a market signal?...
Question 105: Which of the following is a detective control for managing t...
Question 106: According to IIA guidance, which of the following would not ...
Question 107: Which of the following is a type of network in which an orga...
Question 108: Which of the following statements is false regarding roles a...
Question 109: Which of the following statements accurately describes the r...
Question 110: An internal auditor uses a predefined macro provided in a po...
Question 111: A furniture manufacturer has installed a new fire sprinkler ...
Question 112: Organizational activities that complement each other and cre...
Question 113: When developing an effective risk-based plan to determine au...
Question 114: With regard To IT governance, which of the following is the ...
Question 115: An internal auditor needs to recommend a policy element to b...
Question 116: An internal auditor is assessing the organization's risk man...
Question 117: During a fraud interview, it was discovered that unquestione...
Question 118: Click the Exhibit. (Exhibit) Internal auditors are asked to ...
Question 119: Which of the following is an example of an application contr...
Question 120: According to The MA Code of Ethics, which of the following i...
Question 121: Which of the following are the most common characteristics o...
Question 122: A multinational organization involved in online business has...
Question 123: Which of the following professional development approaches w...
Question 124: According to IIA guidance, which of the following is least c...
Question 125: The following transactions and events occurred during the ye...
Question 126: In which of the following scenarios would the chief audit ex...
Question 127: Which of the following are appropriate functions for an IT s...
Question 128: Which of the following describes the free trade zone in an e...
Question 129: Which of the following is not a barrier to effective communi...
Question 130: Which of the following is an example of a risk management av...
Question 131: A supervisor receives a complaint from an employee who is fr...
Question 132: According to Porter's model of competitive strategy, which o...
Question 133: Which of the following is based on the concept that there is...
Question 134: Which of the following financial instruments should be recor...
Question 135: According to IIA guidance, which of the following is true re...
Question 136: During a review of a web-based application used by customers...
Question 137: Which of the following engagement observations would provide...
Question 138: According to IIA guidance, which of the following statements...
Question 139: Which of the following is the best reason for considering th...
Question 140: New environmental regulations require the board to certify t...
Question 141: Which stage of group development is characterized by a decre...
Question 142: Which of the following should an organization consider when ...
Question 143: Maintenance cost at a hospital was observed to increase as a...
Question 144: An organization requires an average of 58 days to convert ra...
Question 145: Which of the following activities most significantly increas...
Question 146: An internal control questionnaire would be most appropriate ...
Question 147: The first step in determining product price is:...
Question 148: While performing an accounts payable engagement, a senior au...
Question 149: Which of the following scenarios best illustrates the princi...
Question 150: When establishing a quality assurance and improvement progra...
Question 151: Which of the following best ensures the independence of the ...
Question 152: According to MA guidance, which of the following best descri...
Question 153: Which segregation of duties would best reduce the risk of pa...
Question 154: The balanced scorecard approach differs from traditional per...
Question 155: An auditor in charge was reviewing the workpapers submitted ...
Question 156: Which of the following evaluation criteria would be the most...
Question 157: What is the additional advantage of facilitated workshops, i...
Question 158: When writing a business memorandum, the writer should choose...
Question 159: Which of the following types of fraud includes embezzlement?...
Question 160: An organization has instituted a bring-your-own-device (BYOD...
Question 161: Which of the following behaviors could represent a significa...
Question 162: Which of the following statements regarding organizational g...
Question 163: Which of the following statements about slack time and miles...
Question 164: An internal auditor is evaluating techniques management uses...
Question 165: Which of the following types of social responsibilities is v...
Question 166: In order to provide useful information for an organization's...
Question 167: According to IIA guidance,which of the following is true abo...
Question 168: Which of the following statements describes an engagement pl...
Question 169: According to IIA guidance, which of the following is ultimat...
Question 170: An internal auditor notes that employees continue to violate...
Question 171: When setting the scope for the identification and assessment...
Question 172: The board has asked the internal audit activity (IAA) to be ...
Question 173: Which of the following statements is true regarding outsourc...
Question 174: When granting third parties temporary access to an entity's ...
Question 175: The decision to implement enhanced failure detection and bac...
Question 176: Which audit approach should be employed to test the accuracy...
Question 177: The chief audit executive (CAE) of a small internal audit ac...
Question 178: Which of the following is an effective approach for internal...
Question 179: According to the HA Code of Ethics, which of the following s...
Question 180: A large hospital has an existing contract with a vendor in a...
Question 181: According to The MA Global Internal Audit Competency Framewo...
Question 182: During an audit of the accounts receivable (AR) process, an ...
Question 183: Which of the following is true regarding an organization's r...
Question 184: Which of the following is a key component of an organization...
Question 185: Which of the following statements regarding database managem...
Question 186: International marketing activities often begin with:...
Question 187: Which of the following statements are true regarding the use...
Question 188: In which of the following scenarios would transfer pricing b...
Question 189: To fill a critical vacancy, an internal auditor is assigned ...
Question 190: Which of the following is an example of collusion?...
Question 191: Which of the following factors should be considered when det...
Question 192: Which of the following roles would be least appropriate for ...
Question 193: Which of the following statements is most accurate with resp...
Question 194: Evidence discovered during the course of an engagement sugge...
Question 195: What is the purpose of a secondary control?...
Question 196: Which of the following statements is correct regarding risk ...
Question 197: Which of the following is a primary driver behind the creati...
Question 198: An internal auditor in a small broadcasting organization was...
Question 199: Which of the following statements best describes the framewo...
Question 200: An internal audit charter should do which of the following?...
Question 201: An organization accomplishes its goal to obtain a 40 percent...
Question 202: Which of the following IT strategies is most effective for r...
Question 203: Which of the following most accurately describes the purpose...
Question 204: During the last year, an organization had an opening invento...
Question 205: An organization is considering mirroring the customer data f...
Question 206: When auditing an application change control process, which o...
Question 207: A software that translates hypertext markup language (HTML) ...
Question 208: According to Porter, which of the following is associated wi...
Question 209: Which of the following descriptions of the internal control ...
Question 210: A fraud investigation was completed by management, and a pro...
Question 211: Which of the following best describes an objective for an au...