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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:
Jul 12, 2025
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

Which of the following would not be a typical activity for the chief audit executive to perform following an audit engagement?

Options:

A.

Report follow-up activities to senior management.

B.

Implement follow-up procedures to evaluate residual risk.

C.

Determine the costs of implementing the recommendations.

D.

Evaluate the extent of improvements.

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Question 2

Internal auditors must exercise due professional care by considering which of the following?

1. Cost of assurance in relation to potential benefits.

2. Adequacy and effectiveness of governance, risk management, and control processes.

3. Management's competency level in the area being evaluated.

4. Probability of significant errors, fraud, or noncompliance.

Options:

A.

1 and 2 only

B.

1, 2, and 3 only

C.

1, 2, and 4 only

D.

2, 3, and 4 only

Question 3

An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?

Options:

A.

Avoidance.

B.

Reduction.

C.

Elimination.

D.

Sharing.

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