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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:
Apr 18, 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

During an assurance engagement, an internal auditor discovered that a sales manager approved numerous sales contracts for values exceeding his authorization limit. The auditor reported the finding to the audit supervisor, noting that the sales manager had additional new contracts under negotiation. According to IIA guidance, which of the following would be the most appropriate next step?

Options:

A.

The audit supervisor should include the new contracts in the finding for the final audit report.

B.

The audit supervisor should communicate the finding to the supervisor of the sales manager through an interim report.

C.

The audit supervisor should remind the sales manager of his authority limit for the contracts under negotiation.

D.

The auditor should not reference the new contracts, because they are not yet signed and therefore cannot be included in the final report.

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Question 2

The main reason to establish internal controls in an organization is to:

Options:

A.

Encourage compliance with policies and procedures.

B.

Safeguard the resources of the organization.

C.

Ensure the accuracy, reliability, and timeliness of information.

D.

Provide reasonable assurance on the achievement of objectives.

Question 3

The economic order quantity for inventory is higher for an organization that has:

Options:

A.

Lower annual unit sales.

B.

Higher fixed inventory ordering costs.

C.

Higher annual carrying costs as a percentage of inventory value.

D.

A higher purchase price per unit of inventory.

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