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IIA IIA-ACCA Exam With Confidence Using Practice Dumps

Exam Code:
IIA-ACCA
Exam Name:
ACCA CIA Challenge Exam
Certification:
CIA Challenge Exam
Vendor:
IIA
Questions:
604
Last Updated:
Oct 25, 2026
Exam Status:
Stable
IIA IIA-ACCA

IIA-ACCA: CIA Challenge Exam Exam 2025 Study Guide Pdf and Test Engine

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ACCA CIA Challenge Exam Questions and Answers

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Question 1

A manufacturer is under contract to produce and deliver a number of aircraft to a major airline. As part of the contract, the manufacturer is also providing training to the airline's pilots. At the time of the audit, the delivery of the aircraft had fallen substantially behind schedule while the training had already been completed. If half of the aircraft under contract have been delivered, which of the following should the internal auditor expect to be accounted for in the general ledger?

Options:

A.

Training costs allocated to the number of aircraft delivered, and the cost of actual production hours completed to date.

B.

All completed training costs, and the cost of actual production hours completed to date.

C.

Training costs allocated to the number of aircraft delivered, and 50% of contracted production costs.

D.

All completed training costs, and 50% of the contracted production costs.

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Question 2

Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?

Options:

A.

An internal auditor should express an opinion only when consensus with top management has been achieved.

B.

An internal auditor's opinion should be based on experience and free of all bias.

C.

An internal auditor's opinion should be based on factual evidence.

D.

An internal auditor's opinion should be limited to the effectiveness of internal controls.

Question 3

An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?

Options:

A.

Condition section.

B.

Criteria section.

C.

Effect section.

D.

Cause section.

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